Fillable Printable Change of Address or Responsible Party - Business
Fillable Printable Change of Address or Responsible Party - Business
Change of Address or Responsible Party - Business
Form 8822-B
(Rev. October 2014)
Department of the Treasury
Internal Revenue Service
Change of Address or Responsible Party — Business
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Please type or print.
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See instructions on back.
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Do not attach this form to your return.
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Information about Form 8822-B is available at www.irs.gov/form8822b.
OMB No. 1545-1163
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
10
Signature
Daytime telephone number of person to contact (optional)
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Sign
Here
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Signature of owner, officer, or representative Date
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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, Florida, 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
Cincinnati, OH 45999-0023
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii,
Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri,
Montana, Nebraska, Nevada, New Mexico, North Dakota,
Oklahoma, Oregon, South Dakota, Texas, Utah, Washington,
Wyoming, any place outside the United States
Internal Revenue Service
Ogden, UT 84201-0023
For Privacy Act and Paperwork Reduction Act Notice, see back of form.
Cat. No. 57465H
Form 8822-B (Rev. 10-2014)
Form 8822-B (Rev. 10-2014)
Page 2
Future Developments
Information about any future
developments affecting Form 8822-B
(such as legislation enacted after we
release it) will be posted at www.irs.gov/
form8822b.
What's New
Change of responsible party. Any
entity with an EIN is now required to
report a change in its “responsible party”
by: (a) completing Form 8822-B as
appropriate, including entering the new
responsible party's name on line 8 and
the new responsible party's SSN, ITIN,
or EIN on line 9; and (b) filing the
completed form with the Internal
Revenue Service within 60 days of the
change. See Responsible Party, later, for
more information.
Purpose of Form
Use Form 8822-B to notify the Internal
Revenue Service if you changed your
business mailing address, your business
location, or the identity of your
responsible party. Also, any entities that
change their address or identity of their
responsible party must file Form 8822-B,
whether or not they are engaged in a
trade or business. If you are a
representative signing for the taxpayer,
attach to Form 8822-B a copy of your
power of attorney. Generally, it takes 4
to 6 weeks to process your address or
responsible party change.
Changing both home and business
addresses? Use Form 8822 to change
your home address.
Tax-Exempt Organizations
Check the box if you are a tax-exempt
organization. See Pub. 557, Tax-Exempt
Status for Your Organization, for details.
Addresses
Be sure to include any apartment, room,
or suite number in the space provided.
P.O. Box
Enter your box number instead of your
street address only if your post office
does not deliver mail to your street
address.
Foreign Address
Follow the country’s practice for entering
the postal code. Please do not
abbreviate the country name.
“In Care of” Address
If you receive your mail in care of a third
party (such as an accountant or attorney),
enter “C/O” followed by the third party’s
name and street address or P.O. box.
Responsible Party
Enter the full name (first name, middle
initial, last name, if applicable) and
SSN (social security number), ITIN
(individual taxpayer identification
number), or EIN (employer identification
number) of the new responsible party, as
defined next.
Responsible party defined. For entities
with shares or interests traded on a
public exchange, or which are registered
with the Securities and Exchange
Commission, “responsible party” is (a)
the principal officer, if the business is a
corporation, (b) a general partner, if a
partnership, (c) the owner of an entity
that is disregarded as separate from its
owner (disregarded entities owned by a
corporation enter the corporation's name
and EIN), or (d) a grantor, owner, or
trustor, if a trust. For tax-exempt
organizations, the “responsible party” is
commonly the same as the “principal
officer” as defined in the Form 990
instructions.
For all other entities, “responsible
party” is 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. The ability to fund the entity
or the entitlement to the property of the
entity alone, however, without any
corresponding authority to control,
manage, or direct the entity (such as in
the case of a minor child beneficiary),
does not cause the individual to be a
responsible party.
If the responsible party is an alien
individual with a previously assigned
ITIN, enter the ITIN in the space provided
and submit a copy of an official
identifying document. If necessary,
complete Form W-7, Application for IRS
Individual Taxpayer Identification
Number, to obtain an ITIN.
You must enter the new responsible
party's SSN, ITIN, or EIN unless the only
reason you obtained an EIN was to make
an entity classification election (see
Regulations sections 301.7701-1
through 301.7701-3) and you are a
nonresident alien or other foreign entity
with no effectively connected income
from sources within the United States.
Signature
An officer, owner, general partner or LLC
member manager, plan administrator,
fiduciary, or an authorized representative
must sign. An officer is the president,
vice president, treasurer, chief
accounting officer, etc.
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CAUTION
If you are a representative signing
on behalf of the taxpayer, you
must attach to Form 8822-B a
copy of your power of attorney.
To do this, you can use Form 2848. The
Internal Revenue Service will not complete an
address or responsible party change from an
“unauthorized” third party.
Privacy Act and Paperwork Reduction
Act Notice. We ask for the information
on this form to carry out the Internal
Revenue laws of the United States. Our
legal right to ask for information is
Internal Revenue Code sections 6001
and 6011, which require you to file a
statement with us for any tax for which
you are liable. Section 6109 requires that
you provide your identifying number on
what you file. This is so we know who
you are, and can process your form and
other papers.
Generally, tax returns and return
information are confidential, as required
by section 6103. However, we may give
the information to the Department of
Justice and to other federal agencies, as
provided by law. We may give it to cities,
states, the District of Columbia, and U.S.
commonwealths or possessions to carry
out their tax laws. We may also disclose
this information to other countries under
a tax treaty, to federal and state
agencies to enforce federal nontax
criminal laws, or to federal law
enforcement and intelligence agencies to
combat terrorism.
If you are an entity with an EIN and
your responsible party has changed, use
of this form is mandatory. Otherwise, use
of this form is voluntary. You will not be
subject to penalties for failure to file this
form. However, if you fail to provide the
IRS with your current mailing address or
the identity of your responsible party,
you may not receive a notice of
deficiency or a notice of demand for tax.
Despite the failure to receive such
notices, penalties and interest will
continue to accrue on any tax
deficiencies.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records
relating to a form or its instructions must
be retained as long as their contents
may become material in the
administration of any Internal Revenue
law.
The time needed to complete and file
this form will vary depending on
individual circumstances. The estimated
average time is 18 minutes.
Comments. You can send us comments
by going to www.irs.gov/formspubs,
clicking on “More Information,” and then
clicking on “Give us feedback.” You can
also send your comments to the Internal
Revenue Service, Tax Forms and
Publications Division, 1111 Constitution
Ave. NW, IR-6526, Washington, DC
20224. DO NOT SEND THE FORM TO
THIS ADDRESS. Instead, see Where To
File, earlier.
