Form 8822-B: Change Your Business Address or Responsible Party
Published November 5, 2026
Businesses move, change owners, and change the person the IRS should contact. When that happens, the IRS needs to know. Form 8822-B is the form a business uses to report a change of business address or a change of responsible party.
This guide is general information. It is not advice about your business. For questions about who may be the responsible party, read the Form SS-4 instructions or ask a tax professional.
Use the right form
If you are changing your home address, use Form 8822 instead. The form itself says so at the top of the page. Use Form 8822-B only for business changes.
What to fill in
- Check boxes at the top show which returns the change affects. These include employment, excise, income, and other business returns, such as Forms 720, 940, 941, 990, 1041, 1065, and 1120. They also include employee plan returns, such as Forms 5500 and 5500-EZ. A third box covers a change of business location.
- Line 4a is the business name. Line 4b is the employer identification number.
- Line 5 is the old mailing address.
- Line 6 is the new mailing address.
- Line 7 is the new business location, if it is different from the mailing address.
- Line 8 is the new responsible party's name. Line 9 is that person's taxpayer number.
- Line 10 is the signature, date, and title of an owner, officer, or representative.
If you are a tax-exempt organization, the form has a box to check. Foreign addresses need the country, province or county, and postal code, as the form explains.
When to file
A business may need this form when it moves, when its mailing address changes, or when its responsible party changes. Check box 3 for a change of business location, and fill in line 7 for the new location. Line 10 must be signed by an owner, officer, or representative.
Responsible party rules
The form says any entity with an employer identification number must report a change in its responsible party within 60 days of the change. Line 9 has a caution: check the Form SS-4 instructions to see who may use an EIN.
Where to send it
Do not attach Form 8822-B to your return. The form lists two IRS mailing addresses. Send the form to the address that matches the state of your old business address, or to the address for foreign addresses, as the form shows. The chart uses your old business address, not your new one.
A worked example
Suppose a partnership moves its office to a new state. It would enter its business name on line 4a and its employer identification number on line 4b. It would check box 3 for the business location change, write the old mailing address on line 5 and the new one on line 6, and enter the new location on line 7. An owner, officer, or representative would sign line 10. This is an example only, not a rule for every business.
Before you send it
- Check that the EIN on line 4b matches your IRS records.
- Confirm which boxes at the top apply, since each box names a different group of returns.
- Confirm the old and new addresses are written completely.
- Make sure the responsible party information on lines 8 and 9 is correct.
- Keep a copy of the signed form and proof of mailing.
Next steps
If you also need to change a personal address, read our guide to Form 8822 change of address. For the form that requests a copy of a return or a transcript, read our guide to what a tax transcript is.
Sources: Sources: IRS, Form 8822-B, Change of Address or Responsible Party, Business (Rev. December 2019) (https://www.irs.gov/pub/irs-pdf/f8822b.pdf); Form 8822, Change of Address; Form SS-4 instructions (who may be a responsible party) This is general information, not advice about your specific return.
