What Is IRS Form 8822-B?
Form 8822-B is the Change of Address or Responsible Party (Business) form. Organizations use it to notify the IRS of a new mailing address, a new physical location, or a change in responsible party.
It isn't e-filed. You fill it out, print it, and mail it to the IRS. Filers of Form 990 or Form 990-EZ can also report an address change on the return itself, but filing Form 8822-B separately notifies the IRS now instead of at your next filing.
Keeping this information current matters at e-file time. If your address or responsible party doesn't match IRS records, your Form 990 can be rejected.
Is Form 8822-B Right for You?
File Form 8822-B if
- Your organization's mailing address, physical location, or business address has changed.
- Your responsible party has changed. The IRS requires this to be reported within 60 days.
-
You want to notify the IRS of a change without waiting for your
next return.
You may not need it if
- You already updated your information and your e-file is still rejecting. Use the e-file database update letter instead.
- You're a representative without a power of attorney on file. Submit Form 2848 or Form 8821 first.
How It Works
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Complete the fillable Form 8822-B with guidance on every line.
Download and print
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Mail it to the IRS
Send it to the address for your state. We show you where.
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FAQs
Form 8822-B FAQs
Form 8822-B is the Change of Address or Responsible Party (Business) form. Organizations use it to notify the IRS of a new mailing address, a new physical location, or a change in responsible party.
Not necessarily. Filers of Form 990 or Form 990-EZ can report a change of address directly on the return. Filing Form 8822-B separately is still useful if you want to notify the IRS before your next return is due.
The IRS requires organizations to report a change in responsible party within 60 days of the change.
No. Form 8822-B is filed on paper. With a free Tax990 account, you fill it out online, then download, print, and mail it to the IRS address for your state.
Yes. Creating an account is free, and the fillable Form 8822-B is free to fill out and download. You only pay when you e-file a supported return.
Keep Your IRS Records Current
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DISCLAIMER: Tax990 is an IRS-authorized e-file provider for nonprofit returns. This page is educational and isn't legal or tax advice. Form 8822-B can't be e- filed; you fill it out, then print and mail it to the IRS. Representatives must have a power of attorney on file, and this form should not be attached to your tax return. Always confirm current requirements at IRS.gov.