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IRS Form 8822-B | Business Change of Address

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IRS Form 8822-B   |    Business Change of Address

 

Beginning January 1, 2014, any entity with an EIN (Employer Identification Number), such as a corporation, LLC, tax exempt organization, or retirement plan sponsor, must file Form 8822-B Change of Address or Responsible Party – Business to report the latest change to its responsible party. The newly required form must be filed within 60 days of the change.

If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change.

The IRS generally defines a “responsible party” as 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. For most business entities, this is usually the corporate officers or owners.

Along with reporting the identity of an entity’s responsible party, you will also use Form 8822-B to notify the IRS if you changed your business mailing address or physical business location. It should be noted that 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 at the time.

It will take approximately 4 to 6 weeks for the IRS to process the address or responsible party change via Form 8822-B.

Important:  If you change your address and do not inform the IRS or State, if they send a Notice to your last known address, they have met their requirements for notification.  It is your responsibility to notify the IRS or State of a change of address.

Failing to update your mailing address with the IRS may have some consequences if time-sensitive materials are sent to your last known address.

  • Under the law, you're deemed to have received anything the IRS sends to your last known address.
  • This means that the IRS doesn't have to give you additional time to respond to a a letter demanding that you pay additional tax, for example, just because you forgot to update your mailing address after you moved.

Updating your mailing address on Form 8822-B

Form 8822 is used to change your mailing address—the place where you receive your mail—which can be different than the address of your permanent home.

Filling out Form 8822-B

Form 8822-B requires only basic information, including:

  • the type of tax return you file,
  • your old mailing address and
  • your new mailing address.

Listing non-traditional addresses

If you want to use a post office box or foreign address or have all tax-related correspondence sent to someone else, there are additional IRS rules to follow.

  • You can use a post office box for your mailing address on Form 8822-B only if the U.S. Postal Service doesn't offer mail delivery to your home's street address.
  • If you move abroad, the IRS suggests entering the foreign address in the format customarily used in that country.
  • If you want all of your tax-related correspondence sent to a third party, such as your attorney, you can enter “c/o”—short for “in care of”—before the attorney's name and mailing address.

Alternatives to Form 8822-B

If you are not required to file a return, there may not be any reason for you to use Form 8822-B. But, if you usually file tax returns and you're planning to file your next one soon, you can simply enter your new mailing address directly on the tax return form instead of using Form 8822-B. You also have the option of writing a letter to the IRS that includes the same information that Form 8822-B requires.

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