IRS Business Updates: Address Changes and Responsible-Party Records

What Form 8822-B covers

The IRS describes Form 8822-B as the business form for changes to a mailing address, business location, or responsible party for entities with an EIN application on file. It is not the same as Form 8822 for individual address changes. Selecting the appropriate form depends on what information changed.

Sources: IRS: About Form 8822-B

The responsible-party deadline is specific

The IRS states that changes to a responsible party must be reported within 60 days. That statement should not be turned into a blanket 60-day rule for every business update. The relevant question is which information changed and which agency's instructions apply. This article does not determine who qualifies as the responsible party in a particular situation.

Sources: IRS: About Form 8822-B

One update does not replace the others

Florida's sales-tax information describes separate notifications for changes such as business mailing addresses and locations. It also distinguishes some changes that call for a new registration. A business should not assume that an IRS address update automatically updates a Florida tax account or a state entity record. The applicable process depends on the change.

Sources: Florida Department of Revenue: When to notify the Department

What a change record can contain

An illustrative change log can document the prior information, the new information, the effective date, the agencies involved, and the evidence available after submission. These fields explain what happened without asserting that a submitted request has already been processed.

• The exact type of change and the business entity involved.
• The dated form or agency request actually submitted.
• Available mailing, delivery, or electronic submission evidence.
• Subsequent agency correspondence or confirmation.
• Open questions about other accounts that may contain different information.