** Updated Oct 20 2019. All references to “us” or “we” below are statements pulled directly from the IRS FORM**
Future Developments
Information about any future developments affecting Form 8822-B (such as legislation enacted after the IRS releases it) will be posted at www.irs.gov/ Form8822B.
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
Any entity with an EIN is required to report a change in its “responsible party” on lines 8 and 9 within 60 days of the change. See Regulations section 301.6109-1(d)(2)(ii). See Form SS-4, Application for Employer Identification Number, and its instructions, for guidance about who can be a “responsible party” for line 8 and which identification number to enter for line 9.
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.
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.
The IRS asks 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 the IRS for any tax for which you are liable. Section 6109 requires that you provide your identifying number on what you file. This is so the IRS knows 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, the IRS may give the information to the Department of Justice and to other federal agencies, as provided by law. The IRS may give it to cities, states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. The IRS 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, e 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 the IRS comments from http://www.irs.gov/FormComments. Or you can write to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t send the form to this office.