The fastest way to notify the IRS of a new business address
You can change your business address with the IRS by filing Form 8822-B (Change of Address), which you mail to the IRS service center that handles your state. The form takes about five minutes to complete and costs nothing. Processing usually takes four to six weeks, though the IRS recommends sending it at least 60 days before you move so mail doesn't get lost in transit.
If you have employees and a payroll account, you also need to update your address with the IRS's employment tax system separately — changing your main business address does not automatically update payroll records. The same applies if you have an EIN (Employer Identification Number) for a partnership or corporation; the address change applies to that specific account only.
Do not wait until after you move. The IRS sends notices, bills, and correspondence to the address on file, and missing mail can result in penalties you did not know about until they are much larger.
Key Takeaways
- Form 8822-B is the official document the IRS uses to record a business address change, and you mail it to your state's IRS service center, not the main office.
- Processing takes four to six weeks, so send the form at least 60 days before your move to avoid mail delays and missed notices.
- If you run payroll, you must update your address separately with the IRS employment tax system, because the main address change does not carry over.
- The IRS sends bills, notices of deficiency, and audit correspondence to the address on file, so an outdated address can result in penalties you do not see coming.
How to fill out Form 8822-B
read Form 8822-B from the IRS website (irs.gov) or request it by phone at 1-800-829-3676. The form has two pages but only the first page requires your information.
Fill in your name or business name exactly as it appears on your tax return. Enter your EIN (the nine-digit number the IRS assigned your business) or your Social Security Number if you are a sole proprietor. Write your old address in the first box and your new address in the second box. Check the box that describes your entity type: sole proprietor, partnership, S corporation, C corporation, or other. Sign and date the form.
If you have multiple EINs — for example, one for your main business and another for a separate entity — you need a separate Form 8822-B for each one. The form does not handle multiple accounts at once.
Where to mail Form 8822-B
The IRS has 10 regional service centers. You mail Form 8822-B to the center that serves your state, not to a national office. Mailing it to the wrong center delays processing by several weeks.
Find your state's service center on the IRS website under "Where to File" or call 1-800-829-1040 and ask which address to use. The service center address is printed on the form itself, but confirm it is current before you mail.
Use regular mail, not certified or overnight. The IRS does not track receipt of Form 8822-B, so there is no way to confirm it arrived. Send it 60 days before your move to give processing time and account for mail delays.
Updating your payroll address separately
If you have employees, you have a separate payroll account with the IRS. Changing your main business address does not update this account. You must file Form 8822-B a second time specifically for payroll, or call the IRS at 1-800-829-4933 and ask to update your employment tax account address over the phone.
The phone route is faster — you can update it the same day you call — but you will need your EIN and the new address ready. If you call, ask the representative to confirm the change was recorded before you hang up.
If you do not update your payroll address, the IRS will mail your quarterly estimated tax notices, Form 941 instructions, and payroll penalty notices to your old address. You may not see them until the IRS files a lien or garnishes your bank account.
Notifying other agencies and vendors
The IRS address change does not automatically notify your state tax agency, your state labor department, or your local business licensing office. You need to contact each one separately.
Contact your state's department of revenue or taxation to update your state business tax account. If you have state payroll accounts, update those separately as well — the same rule applies at the state level as at the federal level. Call your state labor department to update your unemployment insurance account address.
Notify your business liability insurance company, your bank, your accountant, and any vendors who send invoices or statements to your business address. These are not government agencies, but missing mail from them can disrupt operations or cause you to miss payment important date.
What happens if you move without notifying the IRS
If the IRS sends a notice to your old address and you do not respond within the important date, the IRS can assess penalties and interest without giving you a chance to contest the amount. The notice is considered delivered even if you never received it, because the IRS mailed it to the address on file.
If you discover you missed a notice, contact the IRS when ready at 1-800-829-1040 and explain that you moved and did not receive the correspondence. Bring proof of your move (a utility bill, lease, or mortgage statement with the new address) and the notice itself if you have it. The IRS can sometimes abate penalties if you show reasonable cause for the delay.
The longer you wait to notify the IRS, the more notices can pile up at your old address. If your old landlord or the new tenant forwards mail, you might receive notices months late, when penalties have already accrued.
Timeline and what to expect
The IRS typically processes Form 8822-B within four to six weeks of receipt. You will not receive a confirmation letter — the IRS does not acknowledge receipt of address change forms. The only way to confirm the change was recorded is to call the IRS at 1-800-829-1040 after six weeks and ask them to verify the address on file.
During the processing period, mail sent to your old address may still arrive there. If you still have access to your old address (through a forwarding service or the new occupant), collect any IRS mail and open it when ready to check for important date.
After six weeks, any new IRS correspondence should go to your new address. If you receive mail at your old address after that, call the IRS to confirm the change went through.
Frequently Asked Questions
Can I change my address online instead of mailing a form?
The IRS does not offer an online address change tool for business accounts. You must mail Form 8822-B or call 1-800-829-1040 to update by phone, though phone updates can take longer to process than mailed forms. Some tax software allows you to file Form 8822-B electronically, but you should verify with the IRS that your software is authorized to e-file this form.
What if I have a virtual office or a mail forwarding service as my address?
You can use a virtual office or mail forwarding address on Form 8822-B. Write the address exactly as you want the IRS to mail correspondence to it. If you later change mail forwarding services, you will need to file another Form 8822-B with the new address.
Do I need to change my address if I moved but kept the same city and ZIP code?
Yes. Even a street address change within the same ZIP code requires a Form 8822-B. The IRS uses the full address to route mail, and an incomplete change can cause correspondence to go to the wrong location.
How long does it take the IRS to process the address change?
The IRS typically processes Form 8822-B within four to six weeks. There is no way to track the status or receive confirmation. After six weeks, call 1-800-829-1040 to verify the address on file matches your new location.
What if I moved and did not notify the IRS, and now I owe back taxes?
Contact the IRS when ready at 1-800-829-1040 with proof of your move and explain that you did not receive notices. The IRS may abate penalties if you show reasonable cause. Bring documentation of the move and any notices you eventually received, even if they arrived late.