Form 8822-B (Rev. 8-2013)
Page 2
What's New
Responsible party. Beginning
January 1, 2014, any entity with an EIN
must file Form 8822-B to report the
latest change to its responsible party.
Form 8822-B must be filed within 60
days of the change. If the change in the
identity of your responsible party
occurred before 2014, and you have not
previously notified the IRS of the change,
file Form 8822-B before March 1, 2014,
reporting only the most recent change.
Complete Form 8822-B as appropriate;
use applicable boxes 8a through 9b to
report any changes to the identity of
your responsible party. See Responsible
Party, later, for more information.
Purpose of Form
Use Form 8822-B to notify the Internal
Revenue Service if you changed your
business mailing address, your business
location, or the identity of your
responsible party. Also, any entities that
change their address or identity of their
responsible party must file Form 8822-B,
whether or not they are engaged in a
trade or business. If you are a
representative signing for the taxpayer,
attach to Form 8822-B a copy of your
power of attorney. Generally, it takes 4
to 6 weeks to process your address or
responsible party change.
Future developments. Information
about any future developments affecting
Form 8822-B (such as legislation
enacted after we release it) will be
posted at www.irs.gov/form8822.
Changing both home and business
addresses? Use Form 8822 to change
your home address.
Tax-Exempt Organizations
Check the box if you are a tax-exempt
organization. See Pub. 557, Tax-Exempt
Status for Your Organization, for details.
Addresses
Be sure to include any apartment, room,
or suite number in the space provided.
P.O. Box
Enter your box number instead of your
street address only if your post office
does not deliver mail to your street
address.
Foreign Address
Follow the country’s practice for entering
the postal code. Please do not
abbreviate the country name.
“In Care of” Address
If you receive your mail in care of a third
party (such as an accountant or attorney),
enter “C/O” followed by the third party’s
name and street address or P.O. box.
Responsible Party
Enter the full name (first name, middle
initial, last name, if applicable) and SSN
(social security number), ITIN (individual
taxpayer identification number), or EIN
(employer identification number) of the
old and new responsible party, as
defined next.
Responsible party defined. For entities
with shares or interests traded on a
public exchange, or which are registered
with the Securities and Exchange
Commission, “responsible party” is (a)
the principal officer, if the business is a
corporation, (b) a general partner, if a
partnership, (c) the owner of an entity
that is disregarded as separate from its
owner (disregarded entities owned by a
corporation enter the corporation's name
and EIN), or (d) a grantor, owner, or
trustor, if a trust.
For all other entities, “responsible
party” is the person who has a level of
control over, or entitlement to, the funds
or assets in the entity that, as a practical
matter, enables the individual, directly or
indirectly, to control, manage, or direct
the entity and the disposition of its funds
and assets. The ability to fund the entity
or the entitlement to the property of the
entity alone, however, without any
corresponding authority to control,
manage, or direct the entity (such as in
the case of a minor child beneficiary),
does not cause the individual to be a
responsible party.
If the responsible party is an alien
individual with a previously assigned
ITIN, enter the ITIN in the space provided
and submit a copy of an official
identifying document. If necessary,
complete Form W-7, Application for IRS
Individual Taxpayer Identification
Number, to obtain an ITIN.
You must enter the responsible party's
old and new SSN, ITIN, or EIN unless the
only reason you obtained an EIN was to
make an entity classification election
(see Regulations sections 301.7701-1
through 301.7701-3) and you are a
nonresident alien or other foreign entity
with no effectively connected income
from sources within the United States.
Signature
An officer, owner, general partner or LLC
member manager, plan administrator,
fiduciary, or an authorized representative
must sign. An officer is the president,
vice president, treasurer, chief
accounting officer, etc.
▲
!
CAUTION
If you are a representative signing
on behalf of the taxpayer, you
must attach to Form 8822-B a
copy of your power of attorney.
To do this, you can use Form 2848. The
Internal Revenue Service will not complete an
address or responsible party change from an
“unauthorized” third party.
Privacy Act and Paperwork Reduction
Act Notice. We ask for the information
on this form to carry out the Internal
Revenue laws of the United States. Our
legal right to ask for information is
Internal Revenue Code sections 6001
and 6011, which require you to file a
statement with us for any tax for which
you are liable. Section 6109 requires that
you provide your identifying number on
what you file. This is so we know who
you are, and can process your form and
other papers.
Generally, tax returns and return
information are confidential, as required
by section 6103. However, we may give
the information to the Department of
Justice and to other federal agencies, as
provided by law. We may give it to cities,
states, the District of Columbia, and U.S.
commonwealths or possessions to carry
out their tax laws. We may also disclose
this information to other countries under
a tax treaty, to federal and state
agencies to enforce federal nontax
criminal laws, or to federal law
enforcement and intelligence agencies to
combat terrorism.
If you are an entity with an EIN and
your responsible party has changed, use
of this form is mandatory. Otherwise, use
of this form is voluntary. You will not be
subject to penalties for failure to file this
form. However, if you fail to provide the
IRS with your current mailing address or
the identity of your responsible party,
you may not receive a notice of
deficiency or a notice of demand for tax.
Despite the failure to receive such
notices, penalties and interest will
continue to accrue on any tax
deficiencies.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records
relating to a form or its instructions must
be retained as long as their contents
may become material in the
administration of any Internal Revenue
law.
The time needed to complete and file
this form will vary depending on
individual circumstances. The estimated
average time is 18 minutes.
If you have comments or suggestions
for making this form simpler, we would
be happy to hear from you. You can
write to the:
Internal Revenue Service
Tax Forms and Publications Division
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Do not send the form to this address.
Instead, see Where To File, on page 1.
