Form 8822-B: Requirement and How it Works

As the world evolves, people change, and so do businesses change. And as businesses grow or expand, their locations might change to places that can accommodate them more comfortably. Hence the need for the IRS form 8822-B.

It is not new that a business could change its location. And when this change occurs, it is important that you keep the IRS in the know so that your information and the new address will be updated.

So, in this blog post, we discuss what an IRS form 8822-B is, the requirements, form 8822-B instructions, and how it works. If you recently changed your business location but don’t know how to use/fill the IRS form 8822-B, then stay glued to this article.

What is IRS Form 8822-B?

Form 8822-B is used to alert the Internal Revenue Service when you change your business mailing address, business location, or identity of your response party. However, you must report changes in the identity of your responsible party to the IRS within 60 days. The IRS made and implemented the change of address and response on 1st January 2014.

This form is primarily for businesses and any entity with an EIN (Employer Identification Number) application on file. But if you have questions about filling the Form 8822-B, you can contact an allowed IRS representative by phone on 800-829-4933. For the IRS to process changes to your address or responsible party through IRS form 8822-B, it will take relatively 4 to 6 weeks.

Who is a Responsible Party?

The IRS Form 8822-B instructions define 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.” This is typically the owner(s) or corporate officer(s), for most business entities.

The IRS also published guidance as regards who a responsible party is for retirement plans. It can be found in Issue 2013-8 of Employees Plans News. The IRS defines a responsible party for retirement plans as “the person who has a level of control, directly or indirectly, over the funds or assets in the retirement plan.”

What Happens if you don’t notify the IRS of Your Change in Address

As discussed above, it is important that you notify the IRS via the form 8822-B whenever there’s a change in your business address or responsible party. However, failure to do this puts you at some risk.

If it does not notify the IRS about the changes, they will keep sending notifications to your last known mailing address instead of the current one. This puts you at a risk in the following ways:

You wouldn’t receive notification of a deficiency.

You wouldn’t also receive notifications demanding for tax. And this means that interests and penalties will keep building upon any tax deficiency.

If time-sensitive information is sent to your last known mailing address, then consequences might await you.

Under the law, it is presumed that you received whatever the IRS sent to your last known mailing address.
The IRS is not accountable for any notification you didn’t receive just because you didn’t change your mailing address after you relocated.
The IRS will not give you extra time to respond to a letter asking that you pay extra tax.

Form 8822-B Change of Address: Requirements

When you change your business location/address or responsible party, you ought to use the IRS form 8822-B to notify the IRS of your change(s).

Filling out the Form 8822-B

Form 8822-B change of address requires your basic details while filling the form. Here are the details you need to supply:

The type of tax you file
Your old mailing address
Your new mailing address

How to fill out the form 8822-B: Step-by-step procedures

Below is a step-by-step process on how to fill out Form 8822-B.

Step 1

If you want the IRS to send employment, excise, income, and other business tax returns related mail to your new mailing address, the following forms are what you should use. Forms 720, 940, 941, 990, 1041, 1120.

Step 2

If you want the IRS to send an employee plan returns physical mail to your new mailing address, Forms 5500, 5500-EZ are what you should use.

Step 3

Let the IRS receive notification about your new business location.

Step 4

Write the legal name of the business and the Employer Identification Number (EIN) of the business, the old mailing address of your business.

Step 5

Write the old mailing address of your business. If your old mailing address is in the United States, write the complete address in the first field. But if your old mailing address is not in the United States, then write the entire address in the “foreign country name”, “foreign province/county”, and “foreign postal code” fields.

Step 6

Write your new business location.

Step 7

If you’re filling Form 8822-B to notify the IRS of a new address, then you can ignore this section. However, if you’re also notifying the IRS of a new responsible party, then write the name of the new responsible party in the field provided.

Step 8

If you’re notifying the IRS of a new responsible party, then write the SSN, ITIN, or EIN of the new responsible party in the field provided.

Step 9

Alongside writing the daytime telephone number of the person to contact, this section must be signed by the company/business owner, officer, or representative.

Where Should I Send Form 8822-B to?

After filling out form 8822-B, you’re required to mail it to the IRS for filing. But your old business address determines the address you will send your form to.

If the address of your old business was in Wisconsin, Connecticut, West Virginia, Delaware, Virginia, District of Columbia, Tennessee, Georgia, Vermont, Kentucky, Rhode Island, Indiana, New York, Illinois, South Carolina, Maine, Pennsylvania, Massachusetts, Michigan, New Hampshire, New Jersey, North Carolina, Ohio, or Maryland, send your form 8822-B to:

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999

Whereas, if the address of your old business was in Louisiana, Wyoming, Alabama, Oklahoma, Colorado, Oregon, Alaska, Missouri, Arizona, Nebraska, Florida, Arkansas, North Dakota, California, South Dakota, Hawaii, Kansas, Idaho, Minnesota, Washington, Iowa, Mississippi, Nevada, Utah, Montana, Texas, New Mexico, or anywhere outside the US, send your form 8822-B to:

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201

Alternatives to Form 8822-B

There are other available alternatives if you do not want to file out the form 8822-B. They are listed below.

Use Your Tax Return

If you often file your tax return, then when filing the next one, use your new mailing address. The IRS will change its records to correspond with the address on your return.

Write a Letter to The IRS

Writing a letter to the IRS is another alternative to form 8822-B change of address. You can do this by providing the required information required by Form 8822-B. Ensure that you include your printed name and signature and send your letter to the address where you would send a paper tax return.

Can I Submit Form 8822-B Online?

You cannot submit Form 8822-B online. Print, sign, and mail it to the IRS.

FAQs

What is the phone number for the Internal Revenue Service?

You can reach the IRS customer service on 800-829-1040. And they are available from 7 am to 7 pm, Monday through Friday.

Who is the responsible party for EIN?

If the applicant is not a government entity, then the responsible party must be an individual, not an entity. But if there is more than one responsible party, the entity should list whoever they want the IRS to recognize as the responsible party.

How can I change the ownership of a company with the IRS?

You have to fill out form 8822-B and submit it to the IRS to change the EIN responsible party for your LLC. And if the responsible party has already been changed, then notify the IRS so that they can update their records.

How many EIN can a sole proprietor have?

As a sole proprietor, it can only issue you one EIN. Whereas, other entities can have over one EIN.

How long does it take for the IRS to process a business name change?

It usually takes about six weeks for the IRS to process a name-change letter. But if you don’t provide the information in your letter, the IRS may ask for more information. And this may delay the processing.