As with every tax authority, the IRS presents certain requirements beyond filing an annual tax return. For example, you also have to make sure that you are able to receive important communications, which the IRS may need to send you. Visualize that you’ve changed your corporate office premises, or perhaps you have hired a new executive. Many months later, you learn that the IRS was sending critical information to a different address and to a completely different individual. What does that mean for you? You have missed critical deadlines, you must now face severe penalties, and all of this can be completely avoided by managing stress properly.
This is the primary reason why IRS Form 8822-B is so important. This compliance requirement is simply a method to update the address or the person in charge of your company with the IRS, and as such, prevents them from missing a notice or a refund. This guide will provide you with the necessary details on Form 8822-B, including some of the most common mistakes, and will illustrate how Manay CPA can assist you in completing this with a high level of precision.
What Is Form 8822-B: Change of Address or Responsible Party
Companies must fill out Form 8822-B to change default business addresses for IRS purposes, change who holds responsibility for the EIN, and make Business records with the IRS. The form serves to ensure that the critical recipient addresses of IRS tax return mailings, compliance notices, and tax return mailings are correct. Failure to submit this form may endanger critical correspondence with the IRS, which may also lead to business penalties, fines, and compliance risks.
Who Needs to File Form 8822-B?
Any business entity with an EIN may need to file Form 8822-B, including:
- Corporations that have relocated their headquarters or changed leadership.
- LLCs with new owners, managing members, or offices.
- Partnerships that move their mailing address or appoint a new managing partner.
- Nonprofits, estates, and trusts with EINs that experience changes in responsible parties.
Difference Between Form 8822 and Form 8822-B
| Feature | Form 8822 | Form 8822-B |
| Purpose | Change of address for individuals, estates, and some businesses | Change of business address or responsible party for entities with EINs |
| Who Files | Individuals, estates, some businesses | Corporations, LLCs, partnerships, nonprofits with EINs |
| Key Fields | Old & new address | Old & new address + Responsible party information |
When Should You File Form 8822-B?
Any changes in business operations require the form to be filled out and filed within the next 60 days. For address changes, the IRS requires that the form be filed promptly to ensure compliance.
Step-by-Step Guide to Completing Form 8822-B
| Step | What to Do | Why It Matters | Pro Tip |
| 1. Gather Required Information | Collect EIN, business name, old & new addresses, responsible party details. | Missing or incorrect data is the #1 cause of IRS delays | Double-check against IRS correspondence before filing. |
| 2. Complete the Form (Part I & II) | Fill out Part I (business info) and Part II (address/responsible party change). | Incomplete sections may result in rejection. | Write clearly and ensure all boxes match your official IRS records. |
| 3. Sign and Date | Authorized officer, owner, or trustee must sign the form. | Unsigned forms are invalid and won’t be processed. | Ensure the correct person signs, not just any employee. |
| 4. Attach Power of Attorney (if applicable) | Only required if someone other than the responsible party is filing. | Without proper authority, the IRS will not accept the filing. | Use IRS Form 2848 to authorize a representative |
| 5. Mail to the IRS | Send the completed form to the correct IRS service center. | Wrong addresses cause weeks of delay. | Use certified mail or trackable delivery for proof of submission. |
Filing Options and Deadlines
Unlike a lot of other IRS Form 8822-B procedures, the point of origin of the form and the area in which the form will be processed, is determined by your state and the IRS service center assigned to that region. It is very important to have an understanding of your region to avoid any unnecessary delays. Additionally, Form 8822-B must be filed on paper. It cannot be submitted electronically and should be mailed to the appropriate IRS address listed in the instructions.
Mailing Instructions by State or Location
The IRS manages several service centers throughout the United States, each processing filings from various states. That means that if you send your Form 8822-B to the wrong postcode, your form can take several weeks as it gets shifted about internally, and in some instances, it may even get returned to you.
- Check the most recent IRS instructions: It may be best to refer to IRS publications to find the appropriate address, as the IRS address reorganizations will change service center addresses.
- Send to the correct service center based on your business location: If your business is located in the eastern states, you will likely need to send your form to the IRS in Cincinnati, while businesses in the western states will tend to be directed to Ogden, Utah.
- Use a reliable mailing method: Always send your form using certified mail, or an alternative mail option that is trackable. This will give you proof of receipt, and in case the IRS asks, you are able to defend your status as a timely filer.
👉 Pro Tip: Include a return address on your envelope. If the IRS cannot process your form due to incomplete information, they will return it to you for correction.
Processing Time and Follow-Up
The IRS aims to complete processing for Form 8822-B within a period of 4 to 6 weeks. It depends on numerous factors such as submission location, IRS workload, and accuracy of the form.
- Confirmation notice: The IRS may send you a letter once your business records have been updated. This serves as official confirmation that your change of address or responsible party is now on file.
- What if you don’t hear back? If you have not received any confirmation within 6–8 weeks, follow up directly with the IRS. You may call their Business and Specialty Tax Line to verify whether your form has been processed.
- Importance of follow-up: Failing to obtain confirmation could be detrimental as it may lead to the assumption that the change has been recorded whereas the IRS still has the old address or old responsible party information. Such a scenario can lead to compliance issues and notices that are missed.
👉 Pro Tip: The signed form, along with proof of mailing, should be retained within the company’s permanent tax files. Should the IRS ever question your compliance actions, these documents can potentially save you a considerable amount of time and trouble.
Common Mistakes to Avoid Filing Form 8822-B
The Form 8822-B is simple, and yet many businesses do things that are completely avoidable that only serve to delay IRS processing, and compliance issues arise. The following are the most common of these issues, and it will discuss them as a problem, the risk it presents, and the solution offered by Manay CPA.
Incomplete or Incorrect Information
- Problem: Most businesses incur the problem of providing incomplete or mismatched information and details, where their EIN is missing, a business name is used that is no longer relevant, and an old mailing address is used. Information deficient or redundant with the responsible party is often incorrect and missing.
- Risk: When documents do not line up with IRS records it is more likely the case that the form in question is rejected or still being processed. This in turn makes it difficult to receive documentation from the IRS in a timely manner and more likely that the receivable will occur with associated penalties, thus creating more pernicious worries.
- Solution: Manay CPA reviews your documentation carefully, ensuring that all names, EINs, and addresses are consistent with IRS records. With expert review, you avoid costly errors and keep your compliance on track.
Missing Signatures
- Problem: Business owners often overlook the need for a proper signature from an authorized individual such as the owner, officer, or trustee. Some even assume that an employee can sign on their behalf.
- Risk: The IRS does not process unsigned forms. This oversight means your update is never recorded, and the IRS will continue using outdated information.
- Solution: Our CPAs confirm the correct signatory and ensure the form is properly signed and dated before submission. This small step guarantees your filing is accepted without delay.
Incorrect Mailing Address
- Problem: Some businesses fill out Form 8822-B and send it to the wrong IRS service center, which is often done due to poorly guided online instructions.
- Risk: The wrong department delay in sending the form can take weeks to months, and in certain cases, the form gets lost and does not reach the right department at all.
- Solution: Manay CPA always uses the latest IRS guidance, mailing your form to the right service center based on your state. This eliminates unnecessary delays and keeps your filing on schedule.
Delayed Filing
- Problem: Many companies underestimate the urgency of filing Form 8822-B, assuming they can update the IRS at any time.
- Risk: For responsible party changes, the IRS requires updates within 60 days. Filing late means IRS correspondence may go to the wrong person, leading to missed deadlines, penalties, or compliance issues. Even for address changes, filing late increases the chance of lost communication.
- Solution: We make these updates protective by submitting them on time, saving your business from IRS fines, and making sure you do not miss out on other important notices.
Quick Checklist: Avoiding Common Mistakes with Form 8822-B
Before mailing your Form 8822-B, make sure you’ve:
- Entered your business name and EIN exactly as shown on IRS records.
- Provided both the old and new mailing addresses clearly.
- Correctly identified the responsible party with full name and SSN/ITIN or EIN.
- Signed and dated the form as an authorized officer, owner, or trustee.
- Attached a Power of Attorney if someone else is filing on your behalf.
- Used the correct IRS mailing address for your state or region.
- Filed the form within 60 days of a responsible party change (and promptly for address changes).
- Kept a signed copy for your records and mailed via certified or trackable service.
How Manay CPA Can Help With Form 8822-B ?
Ensuring Accurate Completion
We will double-check that the necessary cross-checking is done in order to match the extraditional information against IRS records that prevents submission denials, unnecessary waiting, or outline rejections.
Timely Filing to Avoid IRS Delays
We ensure filings are made promptly, keeping your business compliant with IRS deadlines.
Ongoing Compliance Support
Form 8822-B is just one aspect of your IRS responsibilities. We provide full compliance support, from EIN updates to corporate filings.
Schedule a Free Consultation
👉 Want easy IRS compliance? Give Manay CPA a call now to get a free consultation and get your Form 8822-B filled timely with guaranteed precision.
Frequently Asked Questions
How do I correct mistakes on Form 8822-B?
File a new, corrected form with accurate details as soon as possible.
How do I change my responsible party with the IRS?
Complete Part II of Form 8822-B with the new responsible party’s information and file promptly.
Can I transfer my EIN to another person?
No. An EIN is permanently assigned to the business entity and cannot be transferred.
What does “responsible party” mean on Form 8822-B?
The person who has ultimate control over any matters pertaining to the finances and assets of the company.
How long does it take to process 8822-B?
On average, 4–6 weeks, depending on IRS workload.
How does the IRS define a related party?
A related party may include family members, majority owners, or business affiliates with significant control or influence.
