Form 8822-B tells the IRS about a change in a business mailing address, business location, or responsible party. A responsible party change must be reported within 60 days. Updating a state business registry or a bank does not, by itself, establish that the IRS account was updated. [1]
Which change are you reporting?
| Change | Information to reconcile |
|---|---|
| Mailing address | Where IRS correspondence should be sent |
| Business location | The actual location information requested by the form |
| Responsible party | The appropriate controlling individual and identifying information |
The IRS responsible party guidance explains that the responsible party is generally an individual who controls or manages the entity and its funds or assets. A nominee is not an appropriate substitute merely because that person helped form the entity. Review the rule and any applicable exception before changing the record. [2]
How the 60-day rule applies
The IRS specifically identifies a 60-day reporting requirement for responsible party changes. Do not assume that waiting until the next annual return satisfies that requirement. Record the date the responsible party changed so you can measure the reporting period correctly. [1][2]
An address change is also important because notices may continue to reach the address of record. If the move is the only change, complete the relevant address fields rather than entering a new responsible party simply to make the form appear complete. Follow the current form instructions for your actual circumstances.
Prepare and submit the form
- Download the official form through the Form 8822-B reference.
- Confirm the entity’s legal name and EIN against existing IRS records.
- Identify which address or responsible party fields changed.
- Complete the signature section through a person authorized to sign.
- Use the destination in the current form instructions.
- Keep a signed copy and mailing evidence.
The IRS form explains that a representative signing for the taxpayer must attach the power of attorney. Use Form 2848 and the applicable representation instructions when appropriate. [3]
What if the confirmation does not arrive?
The IRS responsible party page says that if its confirmation has not arrived within 60 days, send a copy of Form 8822-B marked “Second Request.” Keep the earlier submission record with the follow-up. For an account-specific question, use the IRS business telephone directory or the contact on an authenticated notice. [2]
For example, if your organization changes leadership and moves offices at the same time, keep one timeline showing both effective dates. Record which fields were changed and where future correspondence should go. That makes a later confirmation easier to review for completeness.
What Form 8822-B does not do
It does not issue a new EIN or establish a fiduciary relationship. If the entity’s ownership or structure changed, separately determine whether the EIN rules require a new number. If an executor or trustee needs to notify the IRS of a fiduciary role, review Form 56 filing requirements.
For general address changes, the IRS also describes methods involving a return, signed statement, or verified contact, depending on the circumstances. Those options should not be confused with the specific duty to report a responsible party change using the appropriate procedure. [4]
Primary sources
- IRS: About Form 8822-B
- IRS: Responsible parties and nominees
- IRS: Form 8822-B and instructions
- IRS: Address change methods
Sources checked: October 31, 2026.