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8822-B

Business record changes · December 2019

Update the IRS records for a business or other entity with an EIN. Enter the old mailing address, add the changes that apply and download the official two-page Form 8822-B for review, signing and delivery.

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Official IRS Form 8822-B, December 2019, page 1 of 2

Source: IRS · 8822-B · December 2019 · Official blank PDF

What to have ready Have the existing business name and EIN, the old mailing record, any new mailing address or business location, and the new responsible party’s name and permitted tax identifier ready. Keep apartment, room, suite and C/O details where applicable. A representative needs a copy of the power of attorney.

Tell the IRS what changed

8822-B updates an existing record. It does not apply for an EIN, change the business name or combine all address roles into one entry.

Illustrative moving workspace with correspondence and address labels for comparing old and new business records

Keep the old record beside the new details

Use the existing EIN account to identify the entity, then distinguish a new mailing address from a new place of business.

Illustrative scene; it is not an IRS record, a completed form or proof that an update was accepted.

Identify the existing account first

Check the affected return categories independently, then enter the business name and EIN already associated with the account.

An existing EIN account
Use the entity’s current identifying information. Do not replace its EIN with the new responsible party’s SSN, ITIN or EIN.
A home address has a different form
Use Form 8822 for an individual’s home-address change. A business move and a home move can require separate forms.

Prepare Form 8822

A name change has a separate procedure
Line 4a identifies the business; it is not a business-name-change application. Follow the IRS instructions for the entity’s return type.

Separate the old record from each new address

The old mailing address identifies the previous record. Add a new mailing address and a new business location only when each changes; the three groups are independent.

Previous IRS mailing record

Old mailing address · Line 5

Provide the old number and street, room or suite, city, state and ZIP, or the complete foreign format. Do not substitute the new address for the old record.

Changes you want to report

New mailing address · Line 6

Turn on the new-mailing-address section when correspondence should go somewhere different. Leaving that change off does not report a blank replacement address.

Match the old record → enter only the new details that apply

New business location · Line 7

Report the new place of business separately from the mailing destination. Enabling this section corresponds to the official Business location box; it does not fill the new mailing address.

For a foreign address, keep the full local street and city on the main line, use the country name without abbreviating it, and follow that country’s province and postal-code practice. A province or postal code is not universally required.

For mail received through another person, include C/O and that person’s name with the address. A C/O contact is not automatically the responsible party or an authorized representative.

Use a P.O. box instead of the street address only if the post office does not deliver mail to the street address, as the official instructions specify.

Find lines 5–7 on the official form
Official form locationsLine 5 · The old mailing record

Use the previous mailing address for the existing EIN account. This is different from the new address you want the IRS to use.

Official form locationsLine 6 · A new mailing address

Complete this line when the mailing address changes. The separate editing switch does not add a printed checkbox to the official form.

Official form locationsLine 7 · A new business location

This is a separate address role. Select the official Business location box when that change applies; no mailing address is copied here.

View the original PDF

Choose each affected category yourself. Changing the responsible party does not automatically select the business-return, employee-plan or business-location boxes.

Hand over the responsible-party record explicitly

Use the separate change switch for a new responsible party. Select the identifier category yourself; tax-exempt status does not establish that the entity is a government entity.

An individual with an SSN or ITIN
Enter the new responsible party’s individual name and permitted nine-digit SSN or ITIN. An ordinary nongovernment entity’s EIN is not a substitute.
No SSN or ITIN, and ineligible to obtain one
Only under the official exception, use foreign or N/A. Having a foreign address or simply not having a number does not establish this exception.
A government entity
The current SS-4 instructions permit government entities to use an EIN for the responsible party; a permitted personal SSN or ITIN is also supported. This option is not selected from tax-exempt status.
Find lines 8–9 on the official form
Official form locationsLines 8–9 · The new responsible party

Enter the new responsible party and an identifier permitted by the current SS-4 instructions. The person is not inferred from the signer or C/O contact.

Check the IRS responsible-party and identifier instructions

Where should this paper form go?

Choose the state of the old business address, or an address outside the United States. This separate lookup follows the mailing table on page 1; it does not read or change your form answers.

Use the old business address, not the new destination. This lookup is for preparing a paper mailing and does not submit the form or verify an address.

Select the old business region to see a paper mailing center. Nothing is selected from your old or new address entries.

Check the official Where To File table

Review, sign and deliver the complete update

The download contains all 2 original pages, including the instructions. Review the entries, sign and enter the actual date on paper, then follow the official delivery instructions. FormAgile does not sign, mail or submit the update.

Check the original and its instructions before using the downloaded document.

  1. Review the existing account and each change

    Confirm the business name and EIN, old mailing address, affected categories and only the new details that apply. The complete download keeps both original pages.

  2. Sign and date the paper form

    An officer, owner, general partner, LLC member manager, plan administrator, fiduciary or authorized representative must sign as applicable. Enter the actual signing date on the printed line; the typed title is separate.

  3. Use the paper destination for the old business address

    For a paper filing, use the page 1 table and the independently selected old-business-region lookup above. Follow the official form’s separate-mailing instructions rather than assuming that attaching it to a paper return is sufficient.

A representative signing for the taxpayer must attach a copy of the power of attorney; Form 2848 can be used. An unauthorized third party cannot complete the change.

The instructions generally describe 4–6 weeks for processing an address or responsible-party change. This is an estimate, not a promised completion date or confirmation of acceptance.

View the official paper signature and date lines
Official form locationsLine 10 · Sign and date after downloading

The form has paper signature and date lines. A contact telephone number or a typed title does not create a signature; this editor does not add signature or date fields.

Downloading does not sign, send or complete the IRS update. Keep the required supporting authorization with the signed form.

Special situations and tool limits

Does Form 8822-B also change my home address?

Use Form 8822 for a home-address change. Form 8822-B updates the business or entity’s mailing address, business location or responsible-party record associated with an EIN. If both home and business details change, review the instructions for each form.

Read the official form and all instructions
Can I use line 4a to change the business name?

Line 4a identifies the business on the existing EIN account. A business-name change follows the IRS procedure for that entity and return type; entering a new name on this form does not replace that procedure.

Read the official form and all instructions
Can someone else sign for the entity?

An authorized representative may sign, but must attach a copy of the power of attorney. Form 2848 can be used for this purpose. Receiving mail C/O an accountant or attorney does not by itself authorize that person to sign or request a change.

Read the official form and all instructions
How are my entries handled?

Your entries are processed in this browser page. Each form keeps its own draft during site navigation; refreshing or closing the page clears the drafts. Optional analytics, including Clarity recordings, follow your choice in Analytics settings and the Privacy Policy. Download a copy to keep your work.

Can I edit the downloaded PDF?

Yes. The exported PDF preserves all 2 original pages and editable fields. It is unsigned. Follow the recipient’s signing and delivery requirements.

Why might some text need review?

The original PDF has limited field space. If text cannot fit or its characters are unsupported by the PDF font, we will identify the field so you can revise it. We never silently remove characters or clip overflowing content.

Use the official source for the final check

The editor uses 8822-B, revision December 2019, with 2 original pages. The form and official instructions remain in their original language.

8822-B · December 2019

FormAgile is an independent service, not affiliated with the IRS or any government agency. Official blank forms are available free from the IRS. This tool does not provide tax or legal advice.