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the important update information below.

New Mailing Addresses

Addresses for mailing certain forms have changed since the forms were last published. The new mailing 

addresses are shown below.

Mailing address for Forms 706‐A, 706‐GS(D), 706‐GS(T), 706‐NA, 706‐QDT, 8612, 8725, 8831, 8842, 

8892, 8924, 8928:

Department of the Treasury 

Internal Revenue Service Center 

Kansas City, MO 64999

Mailing address for Forms 2678, 8716, 8822-B, 8832, 8855:

Taxpayers in the States Below Mail the Form to This Address

Connecticut, Delaware, District of Columbia, Georgia, 

Illinois, Indiana,Kentucky, Maine, Maryland, 

Massachusetts, Michigan, New Hampshire, New Jersey, 

New York, North Carolina, Ohio, Pennsylvania, Rhode 

Island, South Carolina, Vermont, Virginia, West Virginia, 

Wisconsin

Department of the Treasury 

Internal Revenue Service Center 

Kansas City, MO 64999

Alabama, Alaska, Arizona, Arkansas, California, 

Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, 

Louisiana, Minnesota, Mississippi, Missouri, Montana, 

Nebraska, Nevada, New Mexico, North Dakota, 

Oklahoma, Oregon, South Dakota, Tennessee, Texas, 

Utah, Washington, Wyoming

Department of the Treasury 

Internal Revenue Service Center 

Ogden, UT 84201

This update supplements these forms’ instructions. Filers should rely on this update for the changes described, 

which will be incorporated into the next revision of the forms’ instructions.
Form 8822-B

(Rev. February 2018)

Department of the Treasury 

Internal Revenue Service 

Change of Address or Responsible Party — Business

▶ Please type or print. 

▶ See instructions on back. ▶ Do not attach this form to your return.

▶ Go to www.irs.gov/Form8822B for the latest information.

OMB No. 1545-1163

Before you begin: If you are also changing your home address, use Form 8822 to report that change. 

If you are a tax-exempt organization (see instructions), check here

Check all boxes this change affects: 

1 Employment, excise, income, and other business returns (Forms 720, 940, 941, 990, 1041, 1065, 1120, etc.) 

2 Employee plan returns (Forms 5500, 5500-EZ, etc.) 

3 Business location 

4a Business name 4b Employer identification number 

5 Old mailing address (no., street, room or suite no., city or town, state, and ZIP code). If a P.O. box, see instructions. If foreign address, also complete spaces 

below, see instructions.

Foreign country name Foreign province/county Foreign postal code

6 New mailing address (no., street, room or suite no., city or town, state, and ZIP code). If a P.O. box, see instructions. If foreign address, also complete spaces 

below, see instructions.

Foreign country name Foreign province/county Foreign postal code

7 New business location (no., street, room or suite no., city or town, state, and ZIP code). If a foreign address, also complete spaces below, see instructions. 

Foreign country name Foreign province/county Foreign postal code

8 New responsible party's name

9 New responsible party's SSN, ITIN, or EIN

10 Signature 

Daytime telephone number of person to contact (optional) ▶

Sign 

Here 

▲

▲

Signature of owner, officer, or representative Date 

Title 

Where To File 

Send this form to the address shown here that applies to you. 

IF your old business address was in . . . THEN use this address . . . 

Connecticut, Delaware, District of Columbia, Florida, Georgia, 

Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, 

Michigan, New Hampshire, New Jersey, New York, North Carolina, 

Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, 

Vermont, Virginia, West Virginia, Wisconsin 

Internal Revenue Service 

Cincinnati, OH 45999-0023 

Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, 

Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, 

Montana, Nebraska, Nevada, New Mexico, North Dakota, 

Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, 

Wyoming, any place outside the United States

Internal Revenue Service 

Ogden, UT 84201-0023 

For Privacy Act and Paperwork Reduction Act Notice, see back of form. Cat. No. 57465H Form 8822-B (Rev. 2-2018)
Form 8822-B (Rev. 2-2018) Page 2 

Future Developments

Information about any future 

developments affecting Form 8822-B 

(such as legislation enacted after we 

release it) will be posted at www.irs.gov/

Form8822B.

Purpose of Form 

Use Form 8822-B to notify the Internal 

Revenue Service if you changed your 

business mailing address, your business 

location, or the identity of your 

responsible party. Also, any entities that 

change their address or identity of their 

responsible party must file Form 8822-B, 

whether or not they are engaged in a 

trade or business. If you are a 

representative signing for the taxpayer, 

attach to Form 8822-B a copy of your 

power of attorney. Generally, it takes 4 

to 6 weeks to process your address or 

responsible party change. 

Changing both home and business 

addresses? Use Form 8822 to change 

your home address.

Tax-Exempt Organizations

Check the box if you are a tax-exempt 

organization. See Pub. 557, Tax-Exempt 

Status for Your Organization, for details.

Addresses 

Be sure to include any apartment, room, 

or suite number in the space provided. 

P.O. Box 

Enter your box number instead of your 

street address only if your post office 

does not deliver mail to your street 

address. 

Foreign Address 

Follow the country's practice for entering 

the postal code. Please do not 

abbreviate the country name. 

“In Care of” Address 

If you receive your mail in care of a third 

party (such as an accountant or 

attorney), enter “C/O” followed by the 

third party’s name and street address or 

P.O. box. 

Responsible Party

Any entity with an EIN is required to 

report a change in its “responsible party” 

on lines 8 and 9 within 60 days of the 

change. See Regulations section 

301.6109-1(d)(2)(ii). See Form SS-4, 

Application for Employer Identification 

Number, and its instructions, for 

guidance about who can be a 

“responsible party” for line 8 and which 

identification number to enter for line 9.

Signature 

An officer, owner, general partner or LLC 

member manager, plan administrator, 

fiduciary, or an authorized representative 

must sign. An officer is the president, 

vice president, treasurer, chief 

accounting officer, etc. 

▲!

CAUTION

If you are a representative 

signing on behalf of the 

taxpayer, you must attach to 

Form 8822-B a copy of your 

 power of attorney. To do this, you can 

use Form 2848. The Internal Revenue 

Service will not complete an address or 

responsible party change from an 

“unauthorized” third party.

Privacy Act and Paperwork Reduction 

Act Notice. We ask for the information 

on this form to carry out the Internal 

Revenue laws of the United States. Our 

legal right to ask for information is 

Internal Revenue Code sections 6001 

and 6011, which require you to file a 

statement with us for any tax for which 

you are liable. Section 6109 requires that 

you provide your identifying number on 

what you file. This is so we know who 

you are, and can process your form and 

other papers. 

Generally, tax returns and return 

information are confidential, as required 

by section 6103. However, we may give 

the information to the Department of 

Justice and to other federal agencies, as 

provided by law. We may give it to cities, 

states, the District of Columbia, and U.S. 

commonwealths or possessions to carry 

out their tax laws. We may also disclose 

this information to other countries under 

a tax treaty, to federal and state 

agencies to enforce federal nontax 

criminal laws, or to federal law 

enforcement and intelligence agencies to 

combat terrorism. 

If you are an entity with an EIN and 

your responsible party has changed, use 

of this form is mandatory. Otherwise, use 

of this form is voluntary. You will not be 

subject to penalties for failure to file this 

form. However, if you fail to provide the 

IRS with your current mailing address or 

the identity of your responsible party, 

you may not receive a notice of 

deficiency or a notice of demand for tax. 

Despite the failure to receive such 

notices, penalties and interest will 

continue to accrue on any tax 

deficiencies. 

You are not required to provide the 

information requested on a form that is 

subject to the Paperwork Reduction Act 

unless the form displays a valid OMB 

control number. Books or records 

relating to a form or its instructions must 

be retained as long as their contents 

may become material in the 

administration of any Internal Revenue 

law. 

The time needed to complete and file 

this form will vary depending on 

individual circumstances. The estimated 

average time is 18 minutes. 

Comments. You can send us comments 

from www.irs.gov/FormComments. Or 

you can write to the Internal Revenue 

Service, Tax Forms and Publications 

Division, 1111 Constitution Ave. NW, 

IR-6526, Washington, DC 20224. Don't 

send the form to this office.