How to Update Business Information With the IRS

What Form 8822-B Covers

Form 8822-B is for businesses and other entities with an EIN application on file with the IRS. Use it to report a change to your business mailing address, your business location, or the identity of your responsible party, the person the IRS considers to have ultimate control over the entity's funds and assets. The IRS requires that changes in responsible parties specifically be reported within 60 days of the change; the form doesn't specify an equivalent fixed deadline for an address change alone, but filing it promptly avoids notices going to an outdated address.

How to File Form 8822-B

Complete the form with your business's name, EIN, old and new address or responsible party information, and mail it to the address listed in the form's instructions, which depends on your location. There's no fee to file, and it doesn't require a new EIN. Keep a copy with your corporate records once it's filed.

Updating Your Legal Business Name

A name change is handled differently than an address or responsible party change, and isn't reported on Form 8822-B. Per the IRS:

• Sole proprietorships write to the IRS at the address where they filed their return, informing the IRS of the name change, signed by the owner or an authorized representative.
• Partnerships filing a current-year Form 1065 check the name-change box on page 1, line G, box 3, and use the new name on that return. A partnership that already filed for the year sends a signed letter from a partner to its filing address instead.
• Corporations filing a current-year Form 1120 check the name-change box on page 1, line E, box 3 (Form 1120-S filers use page 1, line H, box 2). A corporation that already filed for the year sends a signed letter from a corporate officer to its filing address instead.

In every case, the letter or return should include your EIN and a clear statement of the new legal name, and you can request written acknowledgment from the IRS once it's processed.

When You Might Need a New EIN Instead

Most information updates, address, responsible party, or legal name, don't require a new EIN as long as your business's ownership and legal structure haven't changed. A new EIN is generally required when the underlying entity itself changes, such as incorporating a sole proprietorship, or a partnership dissolving and a new one forming. The IRS's Publication 1635 covers when a new EIN is required in more detail; check it if you're unsure whether your change is an update to existing information or a change significant enough to need a new EIN.

Keep Other Records in Sync

Your business's address and responsible party often appear in other places beyond the IRS: your state's registered agent and formation records, your bank, and any licenses or permits tied to your business address. Updating the IRS doesn't automatically update these; each one is a separate update.

Confirm the Update Was Processed

The IRS doesn't always send immediate confirmation of an address or name change. If you're relying on the change for something time-sensitive, such as making sure a notice reaches you at a new address, consider following up or requesting written confirmation rather than assuming the update was processed as soon as you mailed it.

Don't Confuse an EIN Update With a New EIN Application

Filing Form 8822-B or sending a name-change letter updates the information tied to your existing EIN; it doesn't create a new one and doesn't require reapplying. Confusing the two can lead to accidentally applying for an EIN you don't need, which creates its own cleanup work later.

A Missed Responsible Party Update Can Mean Missed Notices

If your responsible party changes, such as when a managing member or owner changes, and you don't file Form 8822-B within the IRS's window, important IRS notices may continue going to someone no longer involved with the business. Treat this update as a priority rather than a routine task to get to eventually.

Keep This Separate From Your State-Level Updates

Updating your business's information with the IRS doesn't update your state's business filing records, such as your registered agent or principal address on file with your Secretary of State. These are two separate systems, and each needs its own update when something changes.

This Is Not Tax Advice

Whether a particular change to your business needs a new EIN, rather than simply an update to your existing one, depends on the specific facts of your situation. Talk to a tax professional if you're restructuring your business, changing ownership significantly, or unsure which category your change falls into.