Staying in good standing with the IRS is critical for every business, especially during big shifts like moving to a new address or transferring ownership. Such changes impact daily operations and also reshape the way the IRS and other government offices exchange information with your company. If you neglect to keep the agency informed on the right form, IRS Form 8822-B, you could face costly delays, mixed messages, or even legal trouble.
In this thorough guide, you will learn everything you need about IRS Form 8822-B in 2025: when it is due, who must submit it, how to sidestep fines, and why timely filing matters for both U.S. and foreign-owned firms. Beyond the basics, we discuss compliance tips, real-world examples, common questions, and options for professional help.
What Is IRS Form 8822-B, and Who Needs to File It?
IRS Form 8822-B is the official way for businesses to alert the IRS when their mailing address, physical location, or the responsible party linked to their EIN changes. Keeping that information current lets the agency reach you quickly, reduces the chances of miscommunication, and shields your company from penalties.
Who Must File Form 8822-B?
- Limited liability companies that move their headquarters or a branch office
- Sole proprietors who now wish to receive mail at a different address
- Firms that rearrange their ownership, such as adding or removing partners
- Corporations that name a new president, CEO, or chief executive officer
- Foreign-owned LLCs holding a U.S. Employer Identification Number and shifting their U.S. operating location
Why It’s Crucial
Missing the deadline can delay IRS letters, stop refund checks, trigger audits, and create costly paperwork headaches. Keeping the agency’s files up-to-date is therefore a basic duty of every compliant enterprise.
When Should You File IRS Form 8822-B? Understanding the 60-Day Rule
The Internal Revenue Service requires businesses that meet any of the above circumstances to submit Form 8822-B within sixty calendar days. Doing so ensures all statutory notices and official correspondence reach the proper address or authorized person without unnecessary delay.
Examples of Qualifying Events
- You relocate the main office to a different street or city.
- A new branch opens, and all official mail needs to go there.
- A different staff member is assigned as the contact person.
- The legal name or Doing Business As title changes, altering the delivery route.
Consequences of Not Meeting the 60-Day Deadline
- Legal notices may go to the wrong address and never reach you.
- The business may miss IRS deadlines or audit alerts.
- You risk automatic findings or default rulings during IRS reviews.
- Tax refunds can be sent to an outdated address or held longer than necessary.
Proactively updating your information guards the company against these avoidable troubles.
What Are the Risks of Not Filing IRS Form 8822-B?
Failing to submit Form 8822-B leaves the company exposed. Although the IRS may delay imposing a fine for lateness, the ripple effects can drain time and money and harm your reputation.
Key Risks Include
-
Lost IRS Correspondence: Tax notices, balance-due letters, or refund checks may vanish into an old mailbox.
-
Delayed Tax Processing: Outdated information can stall or sidetrack the annual return or refund schedule.
-
Legal Troubles: Missing an audit summons or hearing date often produces a default judgment that cannot be undone.
-
Business Disruption: If the IRS’s on-file responsible party is wrong, even routine bank checks or new loan requests can stall.
Compliance Tip
Set a calendar alert every six months to confirm your IRS business data is still up to date.
How to Change Your Business Address with the IRS Using Form 8822-B
Whenever your company gets a new physical or mailing address, you must inform the IRS using Form 8822-B. Doing so lets the agency continue sending critical tax notices and helps keep your business in good standing.
Step-by-Step Instructions
-
Go to the IRS website and download the most recent Form 8822-B.
-
Fill in your business name, Employer Identification Number (EIN), and the box for the old address.
-
Insert the new mailing or physical address in the appropriate section.
-
Double-check every entry for accuracy.
-
Print, then sign and date the form.
-
Mail it to the IRS address listed in the instructions for your state’s location.
Note: This process does NOT update your address with your state or USPS—you must inform each agency individually.
How to Update the Responsible Party on IRS Form 8822-B
The responsible party is the person who controls your firm’s finances and major decisions. For most LLCs or sole proprietorships, that person is simply the business owner.
When Must You Update the Responsible Party?
- When a company merges with or is acquired by another firm
- When a new CEO, CFO, or managing member steps into their office
- When the business is sold to or otherwise transferred to a new owner
How to Complete This Section on the Form
- Record the full legal name of the outgoing responsible party.
- Provide the full legal name, SSN or ITIN, and title of the incoming party.
- Double-check every item so the IRS processes the change without delay.
Compliance Importance: Keeping this record current ensures tax bills, audit alerts, and other directions reach the person actually in charge.
IRS Form 8822-B vs. IRS Form 8822: Know the Difference
Though their numbers look alike, IRS Forms 8822 and 8822-B serve very different purposes.
| Feature | Form 8822 | Form 8822-B |
|---|---|---|
| Purpose | Update personal address | Update the business address or the responsible party |
| Applicable To | Individual taxpayers | Business entities |
| EIN Required? | No | Yes |
| Filed By | Individuals | Corporations, LLCs, Sole Proprietors |
Common Mistake: Owners sometimes submit Form 8822 by mistake, leaving the IRS unsure who to contact about business matters. Always confirm which revision applies to your situation before filing.
Filing IRS Form 8822-B in 2025: Paper Process Only
As of 2025, the Internal Revenue Service still does not let taxpayers submit Form 8822-B online. Because only a paper form is accepted, take care with every entry and keep proof that the envelope was delivered.
Instructions for Mailing
- Complete the form in black ink; write slowly so each letter is clear.
- Find and use the IRS address that matches your business’s principal place of activity.
- Put only one Form 8822-B in each envelope to avoid processing delays.
- For added clarity, you may include a photocopy of the CP 575 IRS letter that issued your EIN.
Mailing Tip: Send the envelope by USPS certified mail or an overnight service such as FedEx or UPS that provides tracking and delivery confirmation.
Filing Form 8822-B as a Foreign Owner or Nonresident LLC Member
Entrepreneurs from outside the United States frequently form American LLCs to access the country’s markets. Even these foreign-owned entities must notify the IRS of any changes in the responsible party or address using Form 8822-B.
Applicable Situations
- A U.S. mailing address moves to a new location.
- The firm’s official business address inside the U.S. changes.
- A new responsible-party contact is named, even if located abroad.
Best Practices
- Hire a registered agent or service with a physical U.S. office to handle mail.
- If relevant, note the firm’s international presence in all filings.
- Add full U.S. contact details so the IRS can reach you easily.
Additional Agencies and Records to Update After Relocating
When a company shifts locations or leadership, many agencies—and not just the IRS—must be told so their files stay current.
You Must Notify:
- The Secretary of State can amend so formation documents can be amended.
- Banks, so accounts remain accessible and transactions continue to clear.
- Local tax officials or the Department of Revenue.
- The Postal Service uses a separate change-of-address form.
- Insurance carriers.
- Merchant account providers.
- State licensing boards, where required.
Synchronizing records across these offices protects your firm’s legal standing and spares you expensive delays.
Real-World Examples: Why Timely Filing Matters
Case 1: Missed Refund Check
A Texas LLC relocated to a neighboring city but neglected to submit Form 8822-B. The IRS issued a refund to the old address, then returned the check when forwarding ended. The firm waited almost six months for the replacement.
Case 2: Audit Notice Never Received
A New York S corporation appointed a new CEO, yet failed to update the responsible party with the IRS. An audit letter went to the former officer, sat unanswered, and the Service ruled in default, imposing a hefty penalty.
Lesson Learned: Filing Form 8822-B on time shields your business from lost money, legal trouble, and aggressive IRS actions.
Frequently Asked Questions About IRS Form 8822-B
Q: Can I fax IRS Form 8822-B?
A: No, the Service will not accept faxes; you must mail the form to the address shown in the instructions.
Q: Do I need to attach any additional documents?
A: Generally, none are needed, though including a copy of your EIN notice (CP 575) can speed processing.
Q: What if I don’t know my EIN?
A: Look at earlier tax returns or call the IRS Business & Specialty Tax Line at 1-800-829-4933.
Q: Will the IRS confirm my submitted Form 8822-B?
A: Unless you ask, the agency rarely sends a receipt. File by certified mail and keep the delivery record.
EasyFiling’s IRS Form 8822-B Filing Service
Tax forms can feel like a mountain of red tape, especially for first-time owners, overseas executives, and small entrepreneurs who have little experience with IRS rules. EasyFiling smooths the climb by offering expert preparation and submission of Form 8822-B.
Service Features
- In-house compliance specialists complete and file the form on your behalf.
- Your documents are stored and transmitted using bank-level encryption.
- You receive live updates and can track every step of the submission.
- Support is available for both U.S. subsidiaries and foreign-owned companies.
Benefits of Using EasyFiling
- Save hours of research and paperwork while cutting mistakes.
- Never worry about missing a deadline or paying expensive fines.
- Our team double-checks every detail so your data is flawless.
- Rest easy knowing every requirement meets current IRS standards.
Conclusion: Protect Your Business, Stay Updated, Stay Compliant
Submitting IRS Form 8822-B is not a mere courtesy; it is a legally binding duty that keeps your firm visible, reachable, and in good standing with the tax authorities. Whether you are relocating headquarters, appointing new officials, or directing a U.S. corporation from abroad, prompt record updating is essential for your long-term success.
Ignoring this obligation can lead to costly penalties, late filings, legal complications, and enduring harm to your reputation. Submitting accurate returns on schedule protects your company and serves as a forward-looking investment in its stability.
Do you need assistance? Let EasyFiling guide you through the process. Remain compliant, remain confident, and allow us to handle the paperwork so it never becomes your headache.
Ready to file IRS Form 8822-B?
Visit EasyFiling.us now and tap into our swift, dependable compliance services.
Swostika Silwal
