Change of Address or Responsible Party — Business
Form  8822-B                                                     ▶  Please type or print.                           OMB No. 1545-1163
(Rev. December 2019)              ▶ See instructions on back.    ▶ Do not attach this form to your return. 
Department of the Treasury            ▶ Go to www.irs.gov/Form8822B for the latest information.
Internal Revenue Service              
Before you begin: If you are also changing your home address, use Form 8822 to report that change. 
If you are a tax-exempt organization (see instructions), check here

Check all boxes this change affects. 
1     Employment, excise, income, and other business returns (Forms 720, 940, 941, 990, 1041, 1065, 1120, etc.) 

2     Employee plan returns (Forms 5500, 5500-EZ, etc.) 

3     Business location 

4a    Business name                                                                                         4b Employer identification number 

5     Old mailing address (no., street, room or suite no., city or town, state, and ZIP code). If a P.O. box, see instructions. If foreign address, also complete spaces 
      below, see instructions.

      Foreign country name                                          Foreign province/county                    Foreign postal code

6     New mailing address (no., street, room or suite no., city or town, state, and ZIP code). If a P.O. box, see instructions. If foreign address, also complete spaces 
      below, see instructions.

      Foreign country name                                          Foreign province/county                    Foreign postal code

7     New business location (no., street, room or suite no., city or town, state, and ZIP code). If a foreign address, also complete spaces below, see instructions. 

      Foreign country name                                          Foreign province/county                    Foreign postal code

8     New responsible party’s name

9     New responsible party’s SSN, ITIN, or EIN. (CAUTION: YOU MUST REFER TO THE INSTRUCTIONS FOR FORM SS-4 TO SEE WHO MAY USE AN EIN.)

10    Signature. Under penalties of perjury, I declare that I have examined this application, and to the best of my knowledge and belief, it is true, correct, and complete. 
      Daytime telephone number of person to contact (optional)  ▶
      ▲▲

Sign      Signature of owner, officer, or representative                                                       Date 
Here 
          Title 

Where To File 
Send this form to the address shown here that applies to you.  

IF your old business address was in . . .                                                                   THEN use this address . . . 

Connecticut, Delaware, District of Columbia, Georgia, Illinois, 
Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan,                                                Internal Revenue Service        
New Hampshire, New Jersey, New York, North Carolina, Ohio,                                                  Kansas City, MO 64999 
Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, 
Virginia, West Virginia, Wisconsin 

Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, 
Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi,                                             Internal Revenue Service        
Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota,                                              Ogden, UT 84201-0023 
Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, 
Wyoming, any place outside the United States
For Privacy Act and Paperwork Reduction Act Notice, see back of form.                       Cat. No. 57465H    Form 8822-B (Rev. 12-2019)

Form 8822-B (Rev. 12-2019)                                                                                                  Page  2 
Future Developments                         Responsible Party                          states, the District of Columbia, and U.S. 
                                                                                       commonwealths or possessions to carry 
Information about any future                Any entity with an EIN is required to      out their tax laws. We may also disclose 
developments affecting Form 8822-B          report a change in its “responsible party” this information to other countries under 
(such as legislation enacted after we       on lines 8 and 9 within 60 days of the     a tax treaty, to federal and state 
release it) will be posted at www.irs.gov/  change. See Regulations section            agencies to enforce federal nontax 
Form8822B.                                  301.6109-1(d)(2)(ii). See Form SS-4,       criminal laws, or to federal law 
                                            Application for Employer Identification    enforcement and intelligence agencies to 
Purpose of Form                             Number, and its instructions, for          combat terrorism. 
Use Form 8822-B to notify the Internal      guidance about who can be a 
Revenue Service if you changed your         “responsible party” for line 8 and which   If you are an entity with an EIN and 
business mailing address, your business     identification number to enter for line 9. your responsible party has changed, use 
                                                                                       of this form is mandatory. Otherwise, use 
location, or the identity of your                                                      of this form is voluntary. You will not be 
responsible party. Also, any entities that  Signature 
                                                                                       subject to penalties for failure to file this 
change their address or identity of their   An officer, owner, general partner or LLC  form. However, if you fail to provide the 
responsible party must file Form 8822-B,    member manager, plan administrator,        IRS with your current mailing address or 
whether or not they are engaged in a        fiduciary, or an authorized representative the identity of your responsible party, 
trade or business. If you are a             must sign. An officer is the president,    you may not receive a notice of 
representative signing for the taxpayer,    vice president, treasurer, chief           deficiency or a notice of demand for tax. 
attach to Form 8822-B a copy of your        accounting officer, etc.                   Despite the failure to receive such 
power of attorney. Generally, it takes 4                If you are a representative    notices, penalties and interest will 
to 6 weeks to process your address or                   signing on behalf of the       continue to accrue on any tax 
responsible party change.                   !           taxpayer, you must attach to   deficiencies. 
                                            ▲
Changing both home and business             CAUTION     Form 8822-B a copy of your     You are not required to provide the  
addresses? Use Form 8822 to change           power of attorney. To do this, you can    information requested on a form that is 
your home address.                          use Form 2848. The Internal Revenue        subject to the Paperwork Reduction Act 
                                            Service will not complete an address or    unless the form displays a valid OMB 
Tax-Exempt Organizations                    responsible party change from an           control number. Books or records 
Check the box if you are a tax-exempt       “unauthorized” third party.                relating to a form or its instructions must 
organization. See Pub. 557, Tax-Exempt                                                 be retained as long as their contents 
Status for Your Organization, for details.  Privacy Act and Paperwork Reduction        may become material in the  
                                            Act Notice. We ask for the information     administration of any Internal Revenue 
Addresses                                   on this form to carry out the Internal     law. 
Be sure to include any apartment, room,     Revenue laws of the United States. Our 
or suite number in the space provided.      legal right to ask forinformation is       The time needed to complete and file 
                                            Internal Revenue Code sections6001         this form will vary depending on 
P.O. Box                                    and 6011, which require you to file a      individual circumstances. The estimated 
Enter your box number instead of your       statement with us for any tax for which    average time is 18 minutes. 
street address only if your post office     you are liable. Section 6109 requires that Comments. You can send us comments 
does not deliver mail to your street        you provide your identifying number on     from www.irs.gov/FormComments. Or 
address.                                    what you file. This is so we know who      you can write to the Internal Revenue 
                                            you are, and can process your form and     Service, Tax Forms and Publications 
Foreign Address                             other papers.                              Division, 1111 Constitution Ave. NW, 
Follow the country’s practice for entering  Generally, tax returns and return          IR-6526, Washington, DC 20224. Don’t 
the postal code. Please do not              information are confidential, as required  send the form to this office.
abbreviate the country name.                by section 6103. However, we may give 
                                            the information to the Department of 
“In Care of” Address                        Justice and to other federal agencies, as 
If you receive your mail in care of a third provided by law. We may give it to cities, 
party (such as an accountant or 
attorney), enter “C/O” followed by the 
third party’s name and street address or 
P.O. box.