Form 8822-B deadline.

What Form 8822-B covers

Use Form 8822-B to tell the IRS that your business mailing address, your business location, or the identity of your responsible party changed. Lines 1 to 3 are check boxes for what the change affects (employment, excise, income and other business returns; employee plan returns; business location). Line 8 is the new responsible party’s name and line 9 is that person’s SSN, ITIN or EIN; the form warns you to read the Form SS-4 instructions to see who may use an EIN there. If you also changed a home address, use Form 8822 for that.

The 60-day rule

The instructions state that 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, citing Regulations section 301.6109-1(d)(2)(ii). For an entity whose responsible party changed, using the form is mandatory; otherwise it is voluntary. The form says you will not be penalized for failing to file when use is voluntary, but if the IRS lacks your current address you may not receive a notice of deficiency or notice of demand, and penalties and interest keep accruing on any deficiency.

Who signs, and processing time

An officer, owner, general partner or LLC member manager, plan administrator, fiduciary or authorized representative must sign. A representative signing for the taxpayer must attach a copy of the power of attorney, which can be Form 2848, and the IRS will not complete a change from an unauthorized third party. The form says it generally takes 4 to 6 weeks to process.

Where to file

Use the address that matches your old business address. The December 2019 form lists Kansas City, MO 64999 for Connecticut, Delaware, the District of Columbia, 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 and Wisconsin. Every other state, and any place outside the United States, uses Ogden, UT 84201-0023. Confirm both on the IRS form page before mailing, because addresses can change after a form is printed.

Worked example

Marcus runs a Texas LLC with an EIN. On November 2, 2026 he hands day-to-day control to his business partner, who becomes the new responsible party. Sixty days later is January 1, 2027, so the Form 8822-B has to be on its way by then, and since the form takes 4 to 6 weeks to process he should file well before that date. Because the old business address was in Texas, he mails it to Ogden.

Related employer tasks

A new responsible party often goes together with other payroll housekeeping. See the Form 944 eligibility page and the 941 deposit schedule page. To check an EIN’s format, use the EIN validator.

Sources

• Form 8822-B (Rev. December 2019): Purpose of form, the 60-day responsible party rule, signature requirements, processing time and where to file. Read November 2, 2026.
• About Form 8822-B: Current revision, and the note that responsible party changes must be reported within 60 days. Read November 2, 2026.

IRS page last reviewed June 25, 2026. The current revision is the December 2019 form.