When Must You File Form 8822-B?
File Form 8822-B whenever a business mailing address, physical location, or responsible party changes. A change of responsible party carries a hard deadline: the IRS must be notified within 60 days, a rule in force since January 1, 2014.
The top of the form has 3 checkboxes that flag which returns the change affects. Check the boxes that match the entity, then complete the numbered lines below.
| Checkbox | Covers | Example returns |
|---|---|---|
| Box 1 | Employment, excise, income, and other business returns | Forms 720, 940, 941, 990, 1041, 1065, 1120 |
| Box 2 | Employee plan returns | Forms 5500, 5500-EZ |
| Box 3 | Business location changed | Physical address of the entity |
Source: IRS Form 8822-B instructions, verified August 2026.
A missed responsible-party update past the 60-day window leaves the IRS contacting the wrong person, so founders who assign a new manager file inside the 60 days. A foreign-owned entity that names a new US controller follows the same 60-day rule, detailed on EIN for a foreign-owned LLC.
Timing is strict on 1 change only. Address and location updates carry no deadline, so a business files them at any point after a move. The responsible party is different: the 60-day clock starts the day control shifts, and the rule has stood since January 1, 2014. The responsible party is the 1 person who controls the entity and its funds, never a nominee or paid agent. After the update posts, request a 147C letter to restate the record, explained on the 147C letter.
No SSN. No passport upload.
Does Form 8822-B Change Your EIN?
No. Form 8822-B never changes the EIN. The same 9-digit number, written XX-XXXXXXX such as 12-3456789, stays with the business. A new EIN is required only when the entity itself changes, not when an address or responsible party moves.
The EIN is bound to the entity, not to its address or its controller. Updating line 6 with a new mailing address, or line 8 with a new responsible party, leaves the original number on the CP-575 untouched. A fresh EIN is triggered only by events such as a sole proprietorship incorporating or a partnership converting to a corporation. Those triggers are listed on new EIN for an LLC, and the original assignment letter is covered on LLC CP-575 letter.
Think of the EIN as a permanent tax ID, like an SSN for the business. The IRS assigns it once under 26 U.S.C. section 6109 and keeps it on file for the life of the entity. Moving offices, switching banks, or naming a new manager changes none of the 9 digits. The number on the original CP-575 letter stays the number on every future return.
Only a change to the entity itself forces a new EIN, never an address or party update. A sole proprietor who incorporates gets a new number, and so does a partnership that becomes a corporation. When a business cannot locate its existing number, it recovers the same 9 digits, the steps on how to find your EIN.
How Do You Complete Form 8822-B?
Form 8822-B has 10 numbered lines. Enter the business name and 9-digit EIN on lines 4a and 4b, the old and new mailing addresses on lines 5 and 6, the new location on line 7, and the new responsible party plus their SSN, ITIN, or EIN on lines 8 and 9.
| Line | What it captures |
|---|---|
| 4a | Business name as shown on IRS records |
| 4b | The 9-digit EIN, format XX-XXXXXXX |
| 5 | Old mailing address on file |
| 6 | New mailing address |
| 7 | New business location, if the physical site moved |
| 8 | New responsible party, full legal name |
| 9 | New responsible party's SSN, ITIN, or EIN |
| 10 | Signature, title, date, and daytime phone |
Source: IRS Form 8822-B, lines 4a through 10, verified August 2026.
Line 4b demands the exact 9-digit EIN. A founder who cannot find it recovers the number free by calling the IRS Business line at 800-829-4933 for a 147C letter, the process on lost LLC EIN. A founder who never held an SSN can still get a first EIN as a foreign-owned entity, the route on EIN for a foreign-owned LLC. The IRS issues a new EIN online in 15 minutes, by fax in 4 to 7 business days to 855-641-6935 within the US or 855-215-1627 from abroad, and by mail in 6 to 11 weeks. The international line 267-941-1099 releases it on the call. Either route runs through the LLC EIN application.
Where Do You File Form 8822-B?
Mail Form 8822-B to 1 of 2 IRS service centers, chosen by the state of the old business address. There is no e-file and no fax route. The IRS fee is $0, and processing takes 4 to 6 weeks.
| Old business address in | Mail to IRS at | ZIP |
|---|---|---|
| FL, GA, IL, NY, PA, and 20 other eastern states | Kansas City, MO | 64999-0023 |
| CA, TX, WA, and the remaining western states | Ogden, UT | 84201-0023 |
| No US legal residence or principal office | Ogden, UT | 84201-0023 |
Source: IRS Form 8822-B, Where To File table, across 50 states, verified August 2026.
Send the signed page to the center that matches the old address, not the new one. There is no online submission, so the 4 to 6 week window starts from the postmark. Because the IRS sends no confirmation notice, request a 147C letter by phone at 800-829-4933 to verify the update landed, the route on EIN verification letter. The number itself and its uses sit on IRS EIN number.
Both centers share the same ZIP suffix, 0023, on the 8822-B mail stop. A business with its old address in Florida, Georgia, Illinois, New York, or Pennsylvania mails to Kansas City, MO 64999-0023. One in California, Texas, or Washington mails to Ogden, UT 84201-0023. An entity with no US residence or principal office also uses Ogden. There is no fax number and no online portal for the form, so the postmark date starts the 4 to 6 week window every time.
What Is the Difference Between a Name Change and Form 8822-B?
Form 8822-B updates 3 items: mailing address, location, and responsible party. It does not change the legal business name. A name change is a separate written notice, signed by an owner, and the EIN stays the same 9-digit number in both cases.
| Change | Filing method | IRS fee |
|---|---|---|
| Mailing address | Form 8822-B, lines 5 and 6 | $0 |
| Business location | Form 8822-B, line 7 | $0 |
| Responsible party | Form 8822-B, lines 8 and 9, within 60 days | $0 |
| Legal business name | Signed written notice or the annual return | $0 |
A name change routes through a signed letter or a checkbox on the annual return, not Form 8822-B. The exact steps, including which return to mark, sit on LLC name change and EIN. All 4 changes above keep the same EIN and cost $0, and none of them requires a new application on how to get an EIN for an LLC.
A name change and an 8822-B filing share 2 traits: both keep the same 9-digit EIN, and both cost $0. They differ in method. Form 8822-B is a structured 1-page form with 10 lines, while a name change is a signed letter or a checkbox on the annual return. An LLC that files both in the same month still holds 1 EIN across every filing, the number first issued on the LLC CP-575 letter.
This page states federal tax rules current as of August 2026. It is not legal or tax advice. Confirm your business's position with a licensed CPA or attorney before filing.