Form 8822-B

(Rev. October 2014)

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.

▶ Information about Form 8822-B is available at www.irs.gov/form8822b.

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 

▲

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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. 10-2014)
Form 8822-B (Rev. 10-2014) 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.

What's New

Change of responsible party. Any 

entity with an EIN is now required to 

report a change in its “responsible party” 

by: (a) completing Form 8822-B as 

appropriate, including entering the new 

responsible party's name on line 8 and 

the new responsible party's SSN, ITIN, 

or EIN on line 9; and (b) filing the 

completed form with the Internal 

Revenue Service within 60 days of the 

change. See Responsible Party, later, for 

more information.

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

Enter the full name (first name, middle 

initial, last name, if applicable) and 

SSN (social security number), ITIN 

(individual taxpayer identification 

number), or EIN (employer identification 

number) of the new responsible party, as 

defined next. 

Responsible party defined. For entities 

with shares or interests traded on a 

public exchange, or which are registered 

with the Securities and Exchange 

Commission, “responsible party” is (a) 

the principal officer, if the business is a 

corporation, (b) a general partner, if a 

partnership, (c) the owner of an entity 

that is disregarded as separate from its 

owner (disregarded entities owned by a 

corporation enter the corporation's name 

and EIN), or (d) a grantor, owner, or 

trustor, if a trust. For tax-exempt 

organizations, the “responsible party” is 

commonly the same as the “principal 

officer” as defined in the Form 990 

instructions. 

For all other entities, “responsible 

party” is the person who has a level of 

control over, or entitlement to, the funds 

or assets in the entity that, as a practical 

matter, enables the individual, directly or 

indirectly, to control, manage, or direct 

the entity and the disposition of its funds 

and assets. The ability to fund the entity 

or the entitlement to the property of the 

entity alone, however, without any 

corresponding authority to control, 

manage, or direct the entity (such as in 

the case of a minor child beneficiary), 

does not cause the individual to be a 

responsible party.

If the responsible party is an alien 

individual with a previously assigned 

ITIN, enter the ITIN in the space provided 

and submit a copy of an official 

identifying document. If necessary, 

complete Form W-7, Application for IRS 

Individual Taxpayer Identification 

Number, to obtain an ITIN.

You must enter the new responsible 

party's SSN, ITIN, or EIN unless the only 

reason you obtained an EIN was to make 

an entity classification election (see 

Regulations sections 301.7701-1 

through 301.7701-3) and you are a 

nonresident alien or other foreign entity 

with no effectively connected income 

from sources within the United States.

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 

by going to www.irs.gov/formspubs, 

clicking on “More Information,” and then 

clicking on “Give us feedback.” You can 

also send your comments to the Internal 

Revenue Service, Tax Forms and 

Publications Division, 1111 Constitution 

Ave. NW, IR-6526, Washington, DC 

20224. DO NOT SEND THE FORM TO 

THIS ADDRESS. Instead, see Where To 

File, earlier.