The IRS needs your current address on file, and you update it through Form 8822-B

Form 8822-B is the official document the IRS uses to record a new business address. You fill it out, sign it, and mail it to the IRS address listed on the form itself — which varies by state. The form takes about two weeks to process once received, though the IRS does not send confirmation that the change went through. You should keep a copy for your records.

If you have employees, you also need to notify the Social Security Administration separately using Form SS-4 or by calling their Business Services Online system. The IRS and SSA maintain separate address records, and changing one does not automatically change the other. If you file payroll taxes, the SSA address must match what you use on your W-2 filings.

For a sole proprietorship where you file taxes on your personal return, Form 8822-B alone is usually enough — but check your state's tax agency website, because some states require their own address change form as well.

Key Takeaways

  • Form 8822-B is mailed directly to the IRS, not filed online, and the correct mailing address depends on your state.
  • The form takes roughly two weeks to process, and the IRS does not send written confirmation that your address changed.
  • If you have employees, you must notify the Social Security Administration separately because they keep their own address records.
  • Some states require you to file a separate address change form with the state tax agency at the same time.
  • Keep a copy of Form 8822-B and your mailing receipt in case you need to prove you notified the IRS.

Getting Form 8822-B and filling it out correctly

You can read Form 8822-B from IRS.gov or request a printed copy by calling the IRS at 1-800-829-3676. The form is short — usually one page — and asks for your name, old address, new address, and the date the change takes effect.

The date field matters. If you enter a date in the past, the IRS will backdate the change. If you enter a future date, the change takes effect on that date. Most people use the date they actually moved or opened the new location. Sign and date the form yourself; if you are a partnership or corporation, the person signing should be an authorized representative, though the IRS does not require a specific title or notarization.

Do not mail Form 8822-B to the main IRS office in Washington. The correct address is on the form itself and depends on your state. The form lists the specific IRS service center for your region. Using the wrong address delays processing by weeks.

Where to mail the form based on your state

Form 8822-B itself contains a table showing which IRS service center to use based on your state. For example, if your business is in California, you mail to the Fresno, California service center. If you are in New York, you use the Andover, Massachusetts center. The form updates annually, so always check the current version before mailing.

If you cannot find the form or the address table, call the IRS Business Line at 1-800-829-4933 and they will tell you the correct mailing address for your state. Sending the form to the wrong address is common and adds two to three weeks to processing time.

Use regular mail, not certified mail or overnight delivery — the IRS processes standard mail in the order received, and special handling does not speed it up. Keep your receipt from the post office as proof you mailed it.

Notifying the Social Security Administration if you have employees

The Social Security Administration maintains a separate address record for your Employer Identification Number (EIN). Changing your address with the IRS does not automatically update the SSA. If you have employees and do not update the SSA, your W-2 filings may be rejected or delayed.

You can update your SSA address by calling the Business Services Online helpline at 1-800-772-6270, or by mailing Form SS-4 (process for an Employer Identification Number) with a note in the margin saying "Address Change Only." You do not need to reapply for an EIN; the form just updates their records. Processing takes about two weeks by mail.

If you use a payroll service or accountant, ask them to handle the SSA notification — many do this automatically when you tell them you have moved.

State tax agency address changes

Most states require a separate notification to their tax department. Some states have their own address change form; others accept a letter with your name, EIN, old address, new address, and the effective date. A few states allow you to update your address online through their business tax portal.

Check your state's Department of Revenue or Department of Taxation website to see what form or process they use. If you file state income tax, sales tax, or payroll tax, you should update your address with the state at the same time you notify the IRS. Failing to do so can result in tax notices being mailed to your old address, which you might miss.

If your business operates in multiple states, you may need to update your address in each state where you file taxes. This is especially important for sales tax — some states will not process your returns if the address on file does not match your filings.

What happens if you do not update your address

The IRS will continue mailing notices, bills, and correspondence to your old address. If you miss a notice, the IRS may assess penalties or interest without your knowledge. Tax notices are considered delivered once mailed, even if you never receive them.

If you have already moved and realize you did not update your address, file Form 8822-B when ready and backdate it to the day you moved. Then contact the IRS at 1-800-829-4933 to ask if any recent notices were sent to your old address. They can remail them to your new address or help you resolve any missed important date.

For payroll purposes, if the SSA address does not match your W-2 filings, the Social Security Administration will reject the filings and your employees' earnings may not post to their Social Security records correctly. This creates problems for your employees when they retire or file for benefits.

Timeline and what to expect

Form 8822-B takes approximately two weeks to process once the IRS receives it. You will not get a confirmation letter — the IRS straightforward updates their records. If you need proof that you notified them, your post office receipt and a copy of the signed form are your evidence.

If you are changing your address because you moved your business location, do this before you file your next tax return. If your return shows a different address than what the IRS has on file, it can trigger a notice asking you to clarify. Updating your address first prevents confusion.

If you are waiting for a tax refund, update your address before the refund is processed. If the IRS mails a check to your old address and you no longer live there, the check may be returned to the IRS and you will have to request a replacement, which takes additional time.

Frequently Asked Questions

Can I change my IRS address online?

No, the IRS does not offer online address changes for businesses. You must mail Form 8822-B. Some third-party tax software companies claim to file it for you, but they still mail the form on your behalf — you are paying for a service the IRS provides for free.

What if I use a PO box instead of a street address?

You can use a PO box as your business address with the IRS. Write it exactly as you want it to appear on all correspondence. If you later switch to a street address, file another Form 8822-B. The IRS will mail notices to whichever address is on file.

Do I need to update my address if I only moved a few blocks away?

Yes. Even a small move requires a Form 8822-B if your street address, city, state, or ZIP code changed. The IRS uses the address on file to route mail, and an incorrect address can cause notices to be delayed or misdirected.

How long does it take the SSA to process an address change?

The Social Security Administration typically processes address changes within two weeks of receiving Form SS-4 or a phone call to their Business Services line. If you call, the change is recorded when ready, but allow two weeks for it to appear in all their systems.

What if my business address changes again before the first change is processed?

File another Form 8822-B with the new address. The IRS will process both forms in the order received. There is no penalty for multiple address changes, and you can update your address as often as needed.