If your LLC mailing address or business location changes, you must notify the IRS to ensure you continue receiving important tax notices and documents.
The IRS allows several methods to update your business address, but the most reliable and recommended method is filing Form 8822-B.
In this guide, we’ll explain how to file Form 8822-B step-by-step, when to use it, where to mail it, and tips to avoid common mistakes.
Why You Should Update Your LLC Address with the IRS
When you create an LLC and obtain an Employer Identification Number (EIN), the IRS records the address associated with that EIN.
If your address changes and the IRS is not informed:
• Important IRS notices may be sent to the wrong address
• Penalty notices may go unnoticed
• Deadlines may be missed
• The IRS will consider the notice legally delivered to your last known address
This can lead to unnecessary tax problems.
Therefore, updating your LLC address with the IRS as soon as possible is very important.
4 Ways to Change Your LLC Address with the IRS
The IRS allows businesses to update their address through several methods.
| Method | Description |
|---|---|
| Tax Return | Update address when filing a business tax return |
| Phone Call | Contact IRS business support |
| Written Statement | Send a signed address change letter |
| Form 8822-B | Official IRS change of address form for businesses |
Best Method: Form 8822-B
Although other methods work, Form 8822-B is the safest and most recommended option.
Reasons:
✔ Creates a clear paper trail
✔ Reduces risk of IRS sending mail to the wrong address
✔ IRS sends confirmation within 30-45 days
✔ Simple and standardized process
What Is Form 8822-B?
Form 8822-B (Change of Address or Responsible Party — Business) is used by businesses such as:
• LLCs
• Partnerships
• Corporations
• Nonprofit organizations
The form is used to notify the IRS when a business:
• Changes mailing address
• Changes business location
• Changes responsible party
Important Note: Personal Address vs Business Address
If your personal home address is also changing, you must file two forms.
| Form | Used For |
|---|---|
| Form 8822 | Individuals |
| Form 8822-B | Businesses (LLCs, corporations, partnerships) |
Many small business owners use their home address for their LLC, so both forms may be required.
Step-by-Step Instructions to Complete Form 8822-B
Below is a simple breakdown of how to fill out the form correctly.
Download Form 8822-B:
Step 1: Check the Boxes for Affected Tax Types
At the beginning of the form, you must select which tax filings are affected by the address change.
This depends on how your LLC is taxed.
| LLC Tax Classification | Boxes to Check |
|---|---|
| Single-Member LLC (Sole Proprietor) | Box 3 |
| Multi-Member LLC (Partnership) | Box 1 and 3 |
| LLC taxed as S-Corp | Box 1 and 3 |
| LLC taxed as C-Corp | Box 1 and 3 |
Step 2: Enter Your Business Name
In Line 4a, write your complete legal LLC name.
⚠️ Important:
Form 8822-B cannot be used to change your LLC name.
Name changes must be handled separately through IRS and state filings.
Step 3: Enter Your EIN
In Line 4b, enter your LLC’s Employer Identification Number (EIN).
This number allows the IRS to match the address change to your business account.
Step 4: Enter the Old Mailing Address
In Line 5, enter the previous mailing address used by the IRS.
This helps the IRS verify your identity and update the correct record.
Step 5: Enter the New Mailing Address
In Line 6, enter your new mailing address.
This address will be used by the IRS to send:
• Tax notices
• Compliance letters
• Refund correspondence
• Filing reminders
Make sure this address is accurate and regularly monitored.
Step 6: Should You Fill Out “New Business Location”?
Line 7 asks for the physical business location.
However, many experts recommend leaving this section blank.
Why?
The IRS primarily tracks mailing addresses, not physical locations.
Additionally:
• Physical address changes usually cannot be updated by phone later
• Mailing address changes can be updated by phone
To avoid complications, many businesses only update the mailing address.
Step 7: Responsible Party Information
Lines 8 and 9 are used if you are also changing the Responsible Party.
The responsible party is usually:
• LLC owner
• Managing member
• Corporate officer
If there is no change, leave these fields blank.
Step 8: Sign the Form
The form must be signed by an authorized person.
Include:
• Phone number
• Signature
• Date
• Title
Use the correct title depending on your LLC structure.
| LLC Type | Title |
|---|---|
| Single-Member LLC | Owner |
| Multi-Member LLC | Partner |
| S-Corp / C-Corp | Officer |
Where to Mail Form 8822-B
The mailing address depends on the previous address on file with the IRS.
If Your Old Address Was in These States
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.
Mail to:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999
If Your Old Address Was in These States
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.
Mail to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0023
Important Tips When Filing Form 8822-B
1. Keep a Copy of the Form
Always keep a copy for your records before mailing it.
This can help if the IRS later claims the change was not received.
2. Enable USPS Mail Forwarding
You can also notify the United States Postal Service (USPS) to forward mail.
You should complete a change-of-address request for:
• Yourself
• Your LLC
This ensures you do not miss any important mail.
3. Private Mailbox Users (CMRA)
If you use:
• Virtual address
• Registered agent address
• Private mailbox service
Mail forwarding may not be available.
In that case, you should manually update your address with:
• Banks
• IRS
• State agencies
• Vendors
• Clients
How Long Does It Take for the IRS to Process Form 8822-B?
Processing time is typically:
30 to 45 days
After processing, the IRS will mail a confirmation letter to your new address.
Request an EIN Verification Letter (Form 147C)
After your address change is processed, you can request an EIN Verification Letter (147C).
This letter confirms:
• Your EIN
• Your updated address
It is often required by:
• Banks
• Payment processors
• Business verification services
IRS Contact Information
For business tax questions, contact the IRS Business Line:
Phone: 800-829-4933
Hours: Monday – Friday, 7AM – 7PM (local time)
Common Mistakes to Avoid
Many business owners make these mistakes when updating their address.
❌ Forgetting to sign the form
❌ Using Form 8822 instead of 8822-B
❌ Not keeping a copy
❌ Entering incorrect EIN
❌ Sending the form to the wrong IRS address
Avoiding these errors can help ensure faster processing.
Updating your LLC address with the IRS is a simple but important step when your business moves.
While there are several ways to notify the IRS, filing Form 8822-B is the safest and most reliable option.
By completing the form correctly and mailing it to the correct IRS address, you can ensure that your business continues receiving important tax notices without interruption.
FAQs – Changing an LLC Address with Form 8822-B
1. What is Form 8822-B used for?
Form 8822-B is used by businesses to notify the IRS about changes to their business mailing address, business location, or responsible party. It is commonly used by LLCs, partnerships, corporations, and nonprofits to keep IRS records updated.
2. Do I need to file Form 8822-B if my LLC address changes?
Yes. If your LLC’s mailing address or physical location changes, you should notify the IRS by filing Form 8822-B. Updating your address ensures that you receive important IRS notices, tax letters, and compliance documents.
3. Can I change my LLC address with the IRS online?
Currently, the IRS does not allow businesses to update their address online. You must update your address using one of these methods:
• Filing Form 8822-B
• Updating your address on your business tax return
• Calling the IRS Business line
• Sending a written statement
However, Form 8822-B is the recommended method.
4. What is the difference between Form 8822 and Form 8822-B?
| Form | Used For |
|---|---|
| Form 8822 | Individuals changing personal address |
| Form 8822-B | Businesses changing address |
If your home address and LLC address both change, you may need to submit both forms.
5. How long does it take the IRS to process Form 8822-B?
The IRS typically processes Form 8822-B within 30 to 45 days. After processing, the IRS usually sends a confirmation letter to your new mailing address.
6. Do I need to update the IRS if only my mailing address changes?
Yes. Even if only your mailing address changes, you should notify the IRS. This ensures that tax notices, compliance letters, and refund correspondence are sent to the correct address.
7. Do I need to provide proof of my new address?
No. The IRS does not require proof of address when filing Form 8822-B. Simply complete the form accurately and mail it to the correct IRS address.
8. Can Form 8822-B be used to change an LLC name?
No. Form 8822-B cannot be used to change your LLC name. It is only used for:
• Address changes
• Responsible party updates
LLC name changes must be handled through state filings and IRS updates separately.
9. What is a responsible party for an LLC?
The responsible party is the individual who controls or manages the business entity. This is typically:
• The LLC owner
• Managing member
• Corporate officer
If the responsible party changes, you must report it using Form 8822-B.
10. Where do I mail Form 8822-B?
The mailing address depends on your previous LLC address.
Common IRS processing centers include:
• Kansas City, Missouri
• Ogden, Utah
You should check the instructions on Form 8822-B to determine the correct mailing address.
11. Can I change my LLC address by phone with the IRS?
Yes, in some cases the IRS may allow address changes by phone through the IRS Business Line (800-829-4933). However, this method does not create a formal record like Form 8822-B, which is why most experts recommend filing the form.
12. Do I need to notify other agencies when my LLC address changes?
Yes. In addition to the IRS, you should update your address with:
• Your state business registry
• Your bank
• Your payment processors
• Your business licenses
• Your clients and vendors
Keeping all records updated prevents compliance issues
