Form 8822-B: changing your address or responsible party with the IRS

The IRS sends everything about your company to the address on file. If that address changes, or if the LLC's owner or controlling person changes, you notify the IRS on Form 8822-B. For a change in responsible party, the notice is mandatory within 60 days.

Last reviewed: October 9, 2026

What is Form 8822-B for?

Businesses with an EIN use Form 8822-B to report three kinds of changes to the IRS: the business mailing address, the business location and the responsible party. Any entity that makes these changes files the form, whether or not it is engaged in a trade or business.

The current revision is dated December 2019, and the IRS form page (last reviewed June 2026) lists no recent developments.

When is it mandatory, and when is it optional?

The form itself carries no separate penalty for late filing. The real risk is that penalty or tax notices go to an old address and the deadlines to respond pass before you know about them. With obligations such as Form 5472, where penalties are steep, that risk is not trivial.

Change	Mandatory?	Note
Responsible party changed (e.g., ownership or control of the LLC transferred)	Yes, within 60 days of the change	Authority: Regulations section 301.6109-1(d)(2)(ii)
Mailing address changed (e.g., your address in Türkiye or a mail-forwarding address)	The form is optional	If the IRS does not have your current address, you may not receive its notices; penalties and interest still accrue
Business location changed	The form is optional	The same risk applies
The change happened before the return was filed	—	You can check the "Address change" box in item E of Form 1120; if it happened after filing, use Form 8822-B

Line-by-line tips

Do not abbreviate the country name in a foreign address, and follow that country's format for the postal code.
Enter a P.O. box only if the post office does not deliver mail to your street address.
The form does not say what a foreign responsible party without an SSN or ITIN should enter on line 9. The Form SS-4 instructions call for "foreign" or "N/A" in that situation. Confirm with a professional before you file.
If you are also changing your home address, use Form 8822 for your personal address.

Line	What to enter
1	The box for business returns (including Form 1120); this is usually the box an LLC checks
3	Only if the business location changed
4a and 4b	The LLC's legal name and EIN
5	The old mailing address; for a foreign address, use the separate country, province and postal code fields
6	The new mailing address; if mail goes to a third party such as an accountant, enter "C/O" and their name
7	The new business location
8 and 9	The new responsible party's name and SSN, ITIN or EIN
10	Signature, date, title and an optional phone number

Who signs?

An officer, the owner, the LLC's member manager or an authorized representative signs.
A representative signing for the company must attach a power of attorney, such as Form 2848. The IRS will not process an address or responsible party change from an unauthorized third party.

Where to file

The mailing address depends on where your old business address was. The form offers no fax option, only mailing addresses. Do not attach the form to a return; send it separately. Processing generally takes 4 to 6 weeks.

Old business address	Send to
Any place outside the United States, or 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	Internal Revenue Service, Ogden, UT 84201-0023
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	Internal Revenue Service, Kansas City, MO 64999

What else to update besides the IRS

State records: an address or manager change may require a separate state filing, and the registered agent address is updated with the state too. See the state selector for state forms and fees.
Company and tax details with your bank, payment processors and Amazon. On Amazon, these details can affect account verification, so plan the change carefully.
A transfer of ownership can also change the LLC's tax classification and its Form 5472 obligations. Be sure to review this with a tax professional.

When to involve a professional

You can report a simple address change yourself. For a change of ownership, a new member or a foreign responsible party without a US tax ID, we recommend consulting a licensed US tax professional (a CPA, an enrolled agent or a tax attorney).

Frequently asked questions

How quickly must I report a change in responsible party?

Within 60 days of the change. The requirement applies to every entity with an EIN, and you report it on lines 8 and 9 of Form 8822-B.

Can I fax Form 8822-B?

The form lists only mailing addresses. If your old address was outside the US or in a state such as Wyoming, Florida or Texas, send it to Ogden; if it was in Delaware or New York, send it to Kansas City.

Is there a penalty for not reporting an address change?

The form carries no separate penalty. But if IRS notices go to an old address, you can miss response deadlines, and penalties and interest still accrue.

Sources

This article is for general information only and is not legal, tax or financial advice. Rules and fees change; confirm with official sources and a qualified professional before you act.

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