Form 8822-B

Department of the Treasury 

Internal Revenue Service 

Change of Address — Business

▶ Please type or print. 

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

OMB No. 1545-1163 (January 2012)

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

Check all boxes this change affects: 

1 Employment, excise, income, and other business returns (Forms 720, 940, 940-EZ, 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, if different from mailing address (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 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 Department of the Treasury, Internal Revenue Service Center, and the address shown next that applies to you. 

IF your old business address was in . . . THEN use 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, Tennessee, Vermont, 

Virginia, West Virginia, Wisconsin 

Cincinnati, OH 

45999-0023 

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, Texas, Utah, Washington, 

Wyoming, any place outside the United States

Ogden, UT 

84201-0023 

For Privacy Act and Paperwork Reduction Act Notice, see back of form. Cat. No. 57465H Form 8822-B (1-2012)
Form 8822-B (1-2012) Page 2 

Purpose of Form 

You can use Form 8822-B to notify the 

Internal Revenue Service if you changed 

your business mailing address or your 

business location. Also, any 

organizations that change their address 

would 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 

change of address. 

Future developments. The IRS has 

created a page on IRS.gov for 

information about Form 8822-B and its 

instructions, at www.irs.gov/form8822. 

Information about any future 

developments affecting Form 8822-B 

(such as legislation enacted after we 

release it) will be posted on that page.

Changing both home and business 

addresses? Use Form 8822 to change 

your home address.

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. 

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 

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. 

The use of this form is voluntary. 

However, if you fail to provide the 

Internal Revenue Service with your 

current mailing address, you may not 

receive a notice of deficiency or a notice 

and demand for tax. Despite the failure 

to receive such notices, penalties and 

interest will continue to accrue on the 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. 

If you have comments concerning the 

accuracy of this time estimate or 

suggestions for making this form 

simpler, we would be happy to hear from 

you. You can write to the: 

Internal Revenue Service 

Individual and Specialty Forms and 

Publications Branch 

SE:W:CAR:MP:T:I 

1111 Constitution Ave. NW, IR-6526 

Washington, DC 20224 

Do not send the form to this address. 

Instead, see Where To File earlier.