September 17, 2025

IRS Form 8822-B Instructions: How to Complete & Submit

Key takeaways

  • Form 8822-B notifies the IRS of changes to your business address, location, or responsible party.
  • Updates must be filed within 60 days to avoid missed notices or compliance issues.
  • The form can’t be filed online. You must mail it to the IRS.
  • Accuracy is critical. Incomplete or incorrect details can delay processing.
  • A virtual address service like Postal can simplify mail management beyond just IRS compliance.

Filing the right paperwork with the IRS is essential. Form 8822-B instructions can feel dry, yet missing a detail could mean headaches for your business later. This form comes up more often than founders expect, for instance, when a company moves or updates key contacts. Before going into the specifics, it’s worth framing why the IRS cares about these updates and how they fit into business compliance. So, what exactly is Form 8822-B?

What is Form 8822-B?

Form 8822-B is the IRS document businesses use to report changes to their mailing address, business location, or responsible party. In simple terms, it keeps the IRS in the loop about where to send notices and who’s legally accountable for the business. It’s not a tax return, but it plays an important role in making sure your records stay current. 

When to file Form 8822-B

You should file Form 8822-B whenever your business undergoes a change that affects how the IRS contacts you or identifies your responsible party. The most common triggers are a new business address, a move to a different physical location, or a change in your LLC address that needs to be reflected with the IRS.

The IRS expects this update within 60 days of the change. Filing promptly keeps correspondence flowing to the right place and avoids unnecessary disputes down the line.

When not to file Form 8822-B

Not every business change requires this form. For example, if you’re updating your personal home address, that’s handled with Form 8822, not 8822-B. Sending the form unnecessarily only creates confusion. In short, use 8822-B for business-related updates, not personal ones, and skip it when your existing IRS information is still accurate.

What you’ll need to complete the form

Before filling out Form 8822-B, gather a few key details about your business. Having everything ready upfront makes the process quicker and avoids mistakes.

Business name

Enter your business name exactly as it appears on your most recent tax return. Even small variations can cause delays, so match the IRS record precisely.

Employer identification number (EIN)

Provide the EIN tied to your business. This number is how the IRS distinguishes you from others, so accuracy here is non-negotiable.

Old mailing address on file

List the address the IRS already has for your business. This ensures they can match your update to the correct records without confusion.

New mailing address

Provide the address you want the IRS to use moving forward. This is where official correspondence will go, so double-check it before filing.

New business location (if different)

If your physical location differs from your mailing address, you’ll need to note it here. Think storefront, office, or warehouse rather than just a mailbox.

Responsible party details (if applicable)

If ownership or key responsibility has shifted, include the new individual’s name and identifying details. This only applies when the designated responsible party has changed.

Instructions for completing IRS Form 8822-B

Form 8822-B is short, but it has several parts you’ll need to complete carefully. Follow these steps in order to ensure your update is processed without issues.

Step 1: Select the boxes that apply

The top of the form (fields 1–3) asks which type of change you’re reporting. Check the box or boxes that apply. The options are business tax returns, employee plan returns, or business location.

Step 2: Enter your business name and EIN

Fields 4a and 4b ask for your legal business name and EIN. Use the exact name from your latest tax return and the correct identification number to avoid processing issues.

Step 3: Provide the old mailing address

Field 5 asks for the mailing address currently on file with the IRS. This helps them match your update to the right business record and avoid delays.

Step 4: Enter the new mailing address

For field 6, list the address you want the IRS to use going forward. Ensure accuracy here as this is where all official correspondence will arrive.

Step 5: Add the new business location (if needed)

In field 7, enter the physical location of your business if it’s different from the mailing address. This helps the IRS distinguish between correspondence and site details.

Step 6: Update responsible party information (if applicable) 

Fields 8 and 9 are for the responsible party. Complete these only if your business contact has changed. Otherwise, you can leave them as-is.

Step 7: Sign and date the form 

An authorized signature and date go in field 10. Without this step, the IRS won’t process your update.

Step 8: Make a copy for your records

Before mailing, keep a copy for your files. It’s a small step, but invaluable if questions come up or you need proof of submission later.

Can I file Form 8822-B online?

No, the IRS doesn’t offer an online option for this form. Form 8822-B must be printed, signed, and mailed. It’s a bit old-fashioned, but that’s the current rule. Some businesses assume everything can be done digitally, yet this one still requires paper. 

Form 8822-B mailing address

The IRS directs Form 8822-B to different processing centers depending on your old business address. Use the address that matches your situation.

Send form to: Internal Revenue Service, Kansas City, MO 64999 Send form to: Internal Revenue Service, Ogden, UT 84201-0023
Connecticut Alabama
Delaware Alaska
District of Columbia Arizona
Georgia Arkansas
Illinois California
Indiana Colorado
Kentucky Florida
Maine Hawaii
Maryland Idaho
Massachusetts Iowa
Michigan Kansas
New Hampshire Louisiana
New Jersey Minnesota
New York Mississippi
North Carolina Missouri
Ohio Montana
Pennsylvania Nebraska
Rhode Island Nevada
South Carolina New Mexico
Tennessee North Dakota
Vermont Oklahoma
Virginia Oregon
West Virginia South Dakota
Wisconsin Texas
Utah
Washington
Wyoming

Where to download IRS Form 8822-B

You can always access the most recent version of the form on the IRS About Form 8822-B page. Scroll down to “Current Revision” and click on the link, which will take you to the form. There’s also a direct link that will take you straight to the PDF document for Form 8822-B.

Change to a smarter virtual address

Updating the IRS is only one part of staying organized. The bigger challenge for many businesses is keeping track of mail once it arrives. Postal is a valuable resource in these situations.

Instead of juggling paper across multiple locations, Postal gives your company a central, secure virtual address. All your business mail is digitized and stored online, making it easy to access, forward, or share documents with the right people. No delays, no misplaced envelopes, and no need to be tied to a physical office.

For companies with remote teams or frequent moves, a virtual address for LLCs is practical. Postal helps you stay compliant, but it also modernizes how your business handles mail. Curious about costs? You can review virtual address pricing to see how Postal fits into your budget.

Frequently asked questions about IRS Form 8822-B instructions

Unsure about parts of Form 8822-B? These FAQs address recurring concerns and provide clarity where businesses often want more detail.

How to complete IRS 8822-B?

Start by checking the box that reflects your change, then provide your business name, EIN, and updated address or location. If the responsible party has changed, include that update too. Finally, sign, date, and mail the form to the right IRS address. It’s only a single page, yet missing a field or sending it to the wrong place can slow everything down. 

Can you file Form 8822-B electronically?

No, Form 8822-B isn’t available online. The IRS still wants a signed paper copy sent by mail. Old-school, yes, but that’s the process for now.

When to file Form 8822-B?

File Form 8822-B within 60 days of changing your address, location, or responsible party. Put it off, and IRS mail may end up somewhere you’re not. Filing quickly saves you trouble later.

Is there a penalty for not filing Form 8822-B?

You won’t get hit with a fee for not filing Form 8822-B. The real cost is IRS letters showing up at the wrong address and problems snowballing from there.

How long does it take for the IRS to process 8822-B?

Processing can run four to six weeks, and the IRS won’t tell you when it’s done. That’s why many businesses hang on to a copy and note the send date.

Who is the responsible party for Form 8822-B?

The responsible party is the individual who ultimately controls or manages the business. For most companies, that’s the owner or top executive. The IRS wants one clear contact, not a generic role or department. If leadership changes, you’ll need to update this information so correspondence and accountability remain tied to the right person.

How do I check the status of my 8822-B?

The IRS doesn’t provide online tracking for Form 8822-B, and they won’t send a confirmation once it’s processed. Most businesses note the mailing date and allow four to six weeks. If you’re unsure, calling the IRS Business & Specialty Tax Line is the only way to confirm whether your update has been recorded.

What is the IRS tax Form 8822-B?

IRS Form 8822-B is used to notify the agency when your business changes its mailing address, physical location, or responsible party. It isn’t a tax return, but it keeps IRS records accurate. The form is simple to complete, but essential for making sure important notices reach the right person without unnecessary delays.

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Max Clarke
CEO and co-founder

Max studied History at Northwestern and Law at the University of Michigan. He spent 4 years practicing law (M&A and insurance regulatory work) before moving to Palantir, where he led business development efforts and implementation teams at the DoD and federal civilian agencies. Max is the CEO and co-founder of Postal, a YC-backed SaaS company.

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