Form 8822-B Change of Address - Business

Version A, Cycle 7

Form

8822-B

Change of Address — Business

(Rev. March 2012)
Department of the Treasury
Internal Revenue Service

a
a

OMB No. 1545-1163

Please type or print.

See instructions on back.

a

Do not attach this form to your return.

Check all boxes this change affects:
1

Employment, excise, income, and other business returns (Forms 720, 940, 940-EZ, 941, 990, 1041, 1065, 1120, etc.)

2

Employee plan returns (Forms 5500, 5500-EZ, etc.)

3

Business location
4b

4a

Business name

5

Old mailing address (no., street, room or suite no., city or town, state, and ZIP code). If a P.O. box, see instructions. If foreign address, also complete spaces
below, see instructions.

6

New mailing address (no., street, room or suite no., city or town, state, and ZIP code). If a P.O. box, see instructions. If foreign address, also complete spaces
below, see instructions.

Foreign province/county

Foreign country name

7

Foreign postal code

Foreign province/county

Foreign country name

Employer identification number

Foreign postal code

DRAFT AS OF
October 24, 2011

New business location, if different from mailing address (no., street, room or suite no., city or town, state, and ZIP code). If a foreign address also complete
spaces below, see instructions.

Foreign country name

Foreign province/county

Foreign postal code

Signature

8

Daytime telephone number of person to contact (optional) a

FF

Sign
Here

Signature of owner, officer, or representative

Date

Title

Where To File
Send this form to the Department of the Treasury, Internal Revenue Service Center, and the address shown next that applies to you.
IF your old business address was in . . .

THEN use this address . . .

Connecticut, Delaware, 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, Wisconsin

Cincinnati, OH
45999-0023

Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida,
Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi,
Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota,
Oklahoma, Oregon, South Dakota, Texas, Utah, Washington,
Wyoming, any place outside the United States
For Privacy Act and Paperwork Reduction Act Notice, see back of form.

Ogden, UT
84201-0023

Cat. No. 57465H

Form 8822-B (Rev. 3-2012)

Version A, Cycle 7

Form 8822-B (Rev. 3-2012)

Page

Purpose of Form

Signature

You can use Form 8822-B to notify the
Internal Revenue Service if you changed
your business mailing address or your
business location. 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 change of
address.

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.

Note. The IRS automatically updates
your address of record based on any
new address you provide the U.S. Postal
Service (USPS). We use the information
in the USPS's National Change of
Address database. IRS also
automatically updates your address of
record when the USPS changes your
address because of a new Zip Code
boundary or other administrative reason.
IRS notices or documents sent to a
taxpayer's “last known address,” are
legally effective even if the taxpayer
never receives it.

!
F

If you are a representative
signing on behalf of the
taxpayer, you must attach to
CAUTION
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
change from an “unauthorized” third
party.

2

The use of this form is voluntary.
However, if you fail to provide the
Internal Revenue Service with your
current mailing address, you may not
receive a notice of deficiency or a notice
and demand for tax. Despite the failure
to receive such notices, penalties and
interest will continue to accrue on the 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.

DRAFT AS OF
October 24, 2011

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.

Privacy Act and Paperwork Reduction
Act Notice. We ask 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 us for any tax for which
you are liable. Section 6109 requires that
you provide your identifying number on
what you file. This is so we know 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, we may give
the information to the Department of
Justice and to other federal agencies, as
provided by law. We may give it to cities,
states, the District of Columbia, and U.S.
commonwealths or possessions to carry
out their tax laws. We 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.

The time needed to complete and file
this form will vary depending on
individual circumstances. The estimated
burden for individual taxpayers filing this
form is approved under OMB control
number 1545-0074 and is included in the
estimates shown in the instructions for
their individual income tax return. The
estimated burden for all other taxpayers
who file this form is 16 minutes.
If you have comments concerning the
accuracy of this time estimate or
suggestions for making this form
simpler, we would be happy to hear from
you. You can write to the Internal
Revenue Service, Tax Products
Coordinating Committee,
SE:W:CAR:MP:T:M:S, 1111 Constitution
Ave. NW, IR-6526, Washington, DC
20224. Do not send the form to this
address. Instead, see Where To File
earlier.

Please make text into address
format.