Form 8822-B: LLC Address and Responsible Party

Form 8822-B tells the IRS that your LLC's mailing address, location or responsible party has changed. It matters more than it looks: every IRS letter and the EFTPS PIN go to the address on file, and the IRS expects to know who controls the company.

What Form 8822-B does

It updates three things on the IRS record: the business mailing address, the business location, and the responsible party. It is a one-page paper form; the current revision is December 2019 and it cannot be filed online.

When to file it

• Your mailing address changes, including moving away from a registered agent or mail service.
• The business moves to a new location.
• The person who owns or controls the LLC changes: within 60 days.

Changing the responsible party

The responsible party is the individual who ultimately owns or controls the LLC; it must be a person, not a company. When ownership or control changes, the new responsible party's name and taxpayer ID go on the form.

Where to send it

The address depends on your old address:

• Kansas City, MO 64999 if the old address was in 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.
• Ogden, UT 84201-0023 for any other state, including Wyoming, and for an address outside the US.

Note that a Delaware LLC's old address sends the form to Kansas City, and a Wyoming one to Ogden.

Confirmation: CP 148A and CP 148B

When the IRS changes a mailing address it sends CP 148A to the new address and CP 148B to the old one. If you did not ask for the change, return the notice with a completed Form 8822-B. These notices confirm address changes only; they say nothing about a change of responsible party.

Sources: IRS: About Form 8822-B, Form 8822-B (PDF), CP 148A. Checked 5 October 2026.