Form 8822-B is the IRS form you use to report a change of your business's mailing address, location or responsible party. If your responsible party changes, you must report it within 60 days. Keeping this information current makes sure IRS notices reach you and that the person listed on your EIN record is the right one.
What Form 8822-B is for
The IRS links every EIN to a mailing address and a "responsible party": the individual who ultimately owns or controls the entity and its funds. Form 8822-B updates either of these records. It is for businesses and other entities, not for individuals changing a personal address (Form 8822 is used for that).
When you need to file
- New mailing address or business location: for example when your company moves or changes its registered agent address.
- New responsible party: for example when ownership of an LLC changes hands or the person in control is replaced.
The IRS requires a responsible party change to be reported within 60 days of the change. Address changes should also be filed promptly so notices are not missed.
Who counts as the responsible party?
For an LLC, it is generally the owner or the person with control over how the entity's funds are used. It must be an individual, not another company, unless the entity is government-owned. If you have a single-member LLC, the responsible party is usually the single member. For more details on ownership transfers, read about US company ownership change.
How to fill out Form 8822-B
- Check the box for the change: address, responsible party, or both.
- Enter the business name and EIN exactly as they appear in IRS records.
- Give the old mailing address and, if applicable, the old location, and the new one.
- For a responsible party change, enter the new person's name and SSN, ITIN or EIN. If the new responsible party has no U.S. tax ID, use the instruction on the form for foreign individuals.
- Sign and date the form. It must be signed by an authorized person, such as the responsible party or an officer.
How to submit it
You send the signed form to the IRS by mail, to the address listed in the form instructions. The mailing address depends on where your business is located and the type of change, so use the current instructions from irs.gov. Keep a copy and proof of mailing. The IRS may send a letter confirming the update. If you hear nothing within about 60 days, the IRS suggests sending the form again marked "Second Request".
Address change vs. state change
Form 8822-B only updates IRS records. A change with the state, such as a new registered agent or business address, is a separate filing. If you are changing agents, see our guide to registered agent change. For the IRS side, our EIN address change and EIN responsible party change services handle the form.
What happens if you do not update?
IRS notices are sent to the last known address. If you miss a notice, you can also miss a deadline, which can lead to penalties or an automatic assessment. An outdated responsible party can also cause trouble when opening a bank account or proving who controls the company.
Frequently Asked Questions
Is there a fee to file Form 8822-B?
The IRS does not charge a fee to file the form.
Can I file Form 8822-B online?
The form is generally submitted by mail. Check the IRS instructions for any changes to how it is accepted.
How long does it take for the IRS to process it?
Processing times vary. Allow several weeks, and watch for a confirmation notice mailed to the new or the old address.
Do I have to file if I only changed the registered agent?
If the mailing address on file with the IRS is the registered agent address and it changes, you should update it. If your IRS mailing address is a different address that did not change, no IRS update is needed.
Does changing the responsible party change the EIN?
No. The EIN stays the same. Only the name of the responsible party in the IRS record is updated.
Need it handled? See our EIN responsible party change service.
