New Mailing Addresses - Internal Revenue Service

1 The form you are looking for begins on the next page of this file. Before viewing it, please see the important update information below. New Mailing Addresses Addresses for Mailing certain forms have changed since the forms were last published. The new Mailing Addresses are shown below. Mailing address for Forms 706 A, 706 GS(D), 706 GS(T), 706 NA, 706 QDT, 8612, 8725, 8831, 8842, 8892, 8924, 8928: department of the Treasury Internal Revenue Service Center Kansas City, MO 64999. Mailing address for Forms 2678, 8716, 8822-B, 8832, 8855: Taxpayers in the States Below Mail the Form to This Address Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana,Kentucky, Maine, Maryland, department of the Treasury Massachusetts, Michigan, New Hampshire, New Jersey, Internal Revenue Service Center New York, North Carolina, Ohio, Pennsylvania, Rhode Kansas City, MO 64999.

2 Island, South Carolina, Vermont, Virginia, West Virginia, Wisconsin Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, department of the Treasury Louisiana, Minnesota, Mississippi, Missouri, Montana, Internal Revenue Service Center Nebraska, Nevada, New Mexico, North Dakota, Ogden, UT 84201. Oklahoma, Oregon, South Dakota, tennessee , Texas, Utah, Washington, Wyoming This update supplements these forms' instructions. Filers should rely on this update for the changes described, which will be incorporated into the next revision of the forms' instructions. Change of Address or Responsible Party Business Form 8822-B. (Rev. February 2018). Please type or print. OMB No. 1545-1163. department of the Treasury See instructions on back. Do not attach this form to your return.

3 Internal Revenue Service Go to for the latest information. Before you begin: If you are also changing your home address, use Form 8822 to report that change. If you are a tax-exempt organization (see instructions), check here Check all boxes this change affects: 1 Employment, excise, income, and other business returns (Forms 720, 940, 941, 990, 1041, 1065, 1120, etc.). 2 Employee plan returns (Forms 5500, 5500-EZ, etc.). 3 Business location 4a Business name 4b Employer identification number 5 Old Mailing address (no., street, room or suite no., city or town, state, and ZIP code). If a box, see instructions. If foreign address, also complete spaces below, see instructions. Foreign country name Foreign province/county Foreign postal code 6 New Mailing address (no., street, room or suite no., city or town, state, and ZIP code).

4 If a box, see instructions. If foreign address, also complete spaces below, see instructions. Foreign country name Foreign province/county Foreign postal code 7 New business location (no., street, room or suite no., city or town, state, and ZIP code). If a foreign address, also complete spaces below, see instructions. Foreign country name Foreign province/county Foreign postal code 8 New responsible party's name 9 New responsible party's SSN, ITIN, or EIN. 10 Signature Daytime telephone number of person to contact (optional) .. Sign Signature of owner, officer, or representative Date Here Title Where To File Send this form to the address shown here that applies to you. IF your old business address was in .. THEN use this address .. Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Internal Revenue Service Michigan, New Hampshire, New Jersey, New York, North Carolina, Cincinnati, OH 45999-0023.

5 Ohio, Pennsylvania, Rhode Island, South Carolina, tennessee , Vermont, Virginia, West Virginia, Wisconsin Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Internal Revenue Service Montana, Nebraska, Nevada, New Mexico, North Dakota, Ogden, UT 84201-0023. Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming, any place outside the United States For Privacy Act and Paperwork Reduction Act Notice, see back of form. Cat. No. 57465H Form 8822-B (Rev. 2-2018). Form 8822-B (Rev. 2-2018) Page 2. Future Developments Responsible Party states, the District of Columbia, and commonwealths or possessions to carry Information about any future Any entity with an EIN is required to out their tax laws. We may also disclose developments affecting Form 8822-B report a change in its responsible party this information to other countries under (such as legislation enacted after we on lines 8 and 9 within 60 days of the a tax treaty, to federal and state release it) will be posted at change.

6 See Regulations section agencies to enforce federal nontax Form8822B. (d)(2)(ii). See Form SS-4, criminal laws, or to federal law Application for Employer Identification enforcement and intelligence agencies to Purpose of Form Number, and its instructions, for combat terrorism. Use Form 8822-B to notify the Internal guidance about who can be a responsible party for line 8 and which If you are an entity with an EIN and Revenue Service if you changed your your responsible party has changed, use business Mailing address, your business identification number to enter for line 9. of this form is mandatory. Otherwise, use location, or the identity of your responsible party. Also, any entities that Signature of this form is voluntary. You will not be subject to penalties for failure to file this change their address or identity of their An officer, owner, general partner or LLC form.

7 However, if you fail to provide the responsible party must file Form 8822-B, member manager, plan administrator, IRS with your current Mailing address or whether or not they are engaged in a fiduciary, or an authorized representative the identity of your responsible party, trade or business. If you are a must sign. An officer is the president, you may not receive a notice of representative signing for the taxpayer , vice president, treasurer, chief deficiency or a notice of demand for tax. attach to Form 8822-B a copy of your accounting officer, etc. Despite the failure to receive such power of attorney. Generally, it takes 4 If you are a representative to 6 weeks to process your address or responsible party change. Changing both home and business . ! signing on behalf of the taxpayer , you must attach to CAUTION Form 8822-B a copy of your notices, penalties and interest will continue to accrue on any tax deficiencies.

8 Power of attorney. To do this, you can You are not required to provide the Addresses ? Use Form 8822 to change information requested on a form that is your home address. use Form 2848. The Internal Revenue Service will not complete an address or subject to the Paperwork Reduction Act Tax-Exempt Organizations responsible party change from an unless the form displays a valid OMB. unauthorized third party. control number. Books or records Check the box if you are a tax-exempt relating to a form or its instructions must organization. See Pub. 557, Tax-Exempt Privacy Act and Paperwork Reduction be retained as long as their contents Status for Your Organization, for details. Act Notice. We ask for the information may become material in the on this form to carry out the Internal administration of any Internal Revenue Addresses Revenue laws of the United States.

9 Our law. Be sure to include any apartment, room, legal right to ask for information is The time needed to complete and file or suite number in the space provided. Internal Revenue Code sections 6001 this form will vary depending on and 6011, which require you to file a individual circumstances. The estimated Box statement with us for any tax for which average time is 18 minutes. Enter your box number instead of your you are liable. Section 6109 requires that street address only if your post office Comments. You can send us comments you provide your identifying number on from Or does not deliver mail to your street what you file. This is so we know who address. you can write to the Internal Revenue you are, and can process your form and Service , Tax Forms and Publications Foreign Address other papers. Division, 1111 Constitution Ave.

10 NW, Generally, tax returns and return IR-6526, Washington, DC 20224. Don't Follow the country's practice for entering information are confidential, as required send the form to this office. the postal code. Please do not by section 6103. However, we may give abbreviate the country name. the information to the department of In Care of Address Justice and to other federal agencies, as If you receive your mail in care of a third provided by law. We may give it to cities, party (such as an accountant or attorney), enter C/O followed by the third party's name and street address or box.