Personal vs. business address change with the IRS
Many small business owners and self-employed individuals assume that filing a personal Form 8822 handles both their personal and business address changes with the IRS. For sole proprietors without a separate EIN, this may be true. But for any business entity with its own EIN — including single-member LLCs, multi-member LLCs, partnerships, S-corporations, and C-corporations — a separate Form 8822-B is required.
Who needs Form 8822-B
- Any business entity with its own EIN (Employer Identification Number)
- Single-member LLCs that have obtained an EIN (even if disregarded for tax purposes)
- Multi-member LLCs, partnerships
- S-corporations and C-corporations
- Trusts and estates with EINs
- Nonprofit organizations (501(c)(3) and others)
Sole proprietors who file Schedule C and have never obtained a separate EIN (they use their SSN) do not need Form 8822-B — their personal Form 8822 covers both.
How to complete Form 8822-B
Download Form 8822-B from irs.gov. The form asks for:
- Business name and EIN
- Old business address
- New business address
- Whether you are also changing the responsible party (the individual accountable to the IRS for the entity's tax obligations)
- Signature of an authorized representative (officer, partner, member, or authorized signatory)
Mail the completed form to the IRS service center listed in the Form 8822-B instructions — the mailing address depends on the state where your business is located. Processing time: 4–6 weeks.
Also update: State Secretary of State registration
The IRS Form 8822-B only updates federal records. Your state's Secretary of State (or equivalent) also has your business address on file — this is public record and affects your registered agent, annual report filings, and official correspondence. Most states allow address updates via an online filing through the Secretary of State's business search portal, typically for a small fee ($10–$50 depending on state).
Registered agent address
Your registered agent is the person or service designated to receive legal and government documents on behalf of your business. If your registered agent's address is changing, that is a separate update from your IRS address — it requires filing an amendment with your state's Secretary of State. If you use a commercial registered agent service (Northwest Registered Agent, Registered Agent Inc., etc.), contact them to update their records.