What Is IRS Form 8822-B?

 

You’ll need to complete IRS Form 8822-B to keep the IRS in the loop when your business address or responsible party changes.

This way, you won’t miss any important documents or communications from the IRS. In today’s post, I’ll explain everything you need to know about IRS Form 8822-B.

What Is IRS Form 8822-B?

IRS Form 8822-B is the form you’ll need to complete to notify the IRS of a change in your business’ mailing address, location, or “responsible party.” For example, you’ll complete Form 8822-B if:

  • Your business’ physical location changed
  • The owner or other person who receives your business mail changed addresses
  • The owner or other person in charge of your business changed

Additionally, even if you don’t have a business, if your “entity” has an Employee Identification Number (EIN), you will use IRS Form 8822-B to report changes to your address or responsible party. Types of entities that may have EINs but aren’t typical businesses include trusts, estates, and non-profit organizations.

What is a “responsible party” on IRS Form 8822-B?

The person who owns or controls the business or entity is referred to as the “responsible party.” Typically, this means that the responsible party is the person who controls and manages the business’ funds and assets. In other words, the business owner or general partner is the “responsible party” for most businesses.

Additionally, other than when completing IRS Form 8822-B for a government entity, the responsible party listed on the form and on IRS Form SS-4, which is the form used to apply for an EIN, needs to be an individual and not an entity.

As for other types of entities completing Form 8822-B, if you’re completing the form for a trust, the responsible party is the owner, trustor, or grantor. For estates, the responsible party is typically the administrator, executor, or personal representative. And for government entities, the responsible party is the agency or representative.

Do I have to file IRS Form 8822-B?

The IRS states that it is mandatory that businesses and entities with EINs report changes to responsible parties within 60 days of the change.

As for address changes, completing the form is not mandatory, but you may miss important mailings from the IRS. And if you miss IRS notices that apply to taxes owed, you will of course still owe the money plus any interest that may have accrued. So it’s good business practice to notify the IRS of an address change as soon as possible.

How long will it take the IRS to process my IRS Form 8822-B?

No matter if you are reporting a change in your address or responsible party, it generally takes the IRS between 4 and 6 weeks to process your changes submitted using Form 8822-B.

What if my business address is a P.O. Box?

If your business address is a P.O. Box, you can enter your box number on IRS Form 8822-B rather than a street address, but only do this if your post office doesn’t deliver mail to your street address.

What if my business address is a foreign address?

If your business address is a foreign address, do not abbreviate the country’s name on IRS Form 8822-B. You’ll also want to follow the country’s typical practice when entering the postal code on the form.

What if my business receives mail through a third party?

If your business receives mail “In Care of” a third party like an attorney, accountant, or other trustee, then you should enter “C/O” before the third party’s name and address when completing Form 8822-B.

Who can sign the IRS Form 8822-B?

An authorized representative must sign Form 8822-B. If you are a representative signing on behalf of the authorized representative, then you should attach a copy of your power of attorney to the form. An authorized representatives may include:

  • Business owner
  • Fiduciary
  • General partner
  • LLC member manager
  • Officer
  • Plan Administrator

Where do I send my completed IRS Form 8822-B?

You’ll send your completed form to the appropriate address listed on the first page of IRS Form 8822-B. It’s important that you send your form to the IRS address listed for your business’ old or previous address and not the new address you may be reporting on this form.

While you’re here, you may find some of my other posts helpful:

How Restricted Stock Units Affect Your Taxes

How to Complete IRS Form 433-D Direct Debit Installment Agreement

 
Amy Northard, CPA

Amy Northard, CPA

Founder of The Accountant for Creatives®
+ taxes + bookkeeping + consulting
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