Jake Lawson here. I’ve watched too many entrepreneurs miss critical IRS notices because they moved and forgot to update their address. Five minutes of paperwork now can save you from months of headaches later.
Why This Actually Matters (More Than You Think)
The IRS considers your “last known address” legally valid for all notices, tax bills, and enforcement actions. Move without telling them, and you could miss:
- Tax notices that lead to automatic penalties
- Audit notifications with strict response deadlines
- Collection letters that escalate to liens and levies
- Important tax law changes affecting your business
Real client story: One of my clients missed an IRS audit notice because it went to their old address. By the time they found out, the IRS had assessed $15,000 in penalties for “failure to respond.” All preventable with a simple address change.
Form 8822-B: Your Official Address Update Tool
The IRS offers four ways to change your address:
- Tax return filing (unreliable for getting mail)
- Phone call (limited effectiveness)
- Written letter (no standard format)
- Form 8822-B (official, trackable, confirmed)
My recommendation: Always use Form 8822-B. It creates a paper trail and generates a confirmation letter within 30-45 days.
Why not the others? I’ve seen clients update via tax returns and still receive notices at old addresses. The IRS computer systems don’t always sync properly between departments.
Step-by-Step: Completing Form 8822-B Like a Pro
Before You Start: Important Distinction
Form 8822: For personal address changes
Form 8822-B: For business address changes (what you need for your LLC)
If you’re using your personal address for your LLC and both changed, you’ll need to file both forms.
Section-by-Section Completion Guide
Check Boxes (Top of Form)
Select which provisions are affected by your address change:
- Single-member LLC (taxed as sole proprietorship): Check Box #3
- Multi-member LLC (taxed as partnership): Check Boxes #1 and #3
- LLC taxed as S-Corp or C-Corp: Check Boxes #1 and #3
Jake’s note: When in doubt, check Box #3. It covers most LLC situations.
Line 4a: Business Name
Enter your complete, legal LLC name exactly as it appears on your EIN confirmation letter.
Common mistake: Don’t abbreviate or use DBA names. Use the exact name from your formation documents.
Line 4b: EIN Number
Your 9-digit federal tax ID number. Format: XX-XXXXXXX
Line 5: Old Mailing Address
Enter the address currently on file with the IRS (check your EIN confirmation letter if unsure).
Line 6: New Mailing Address
Your new address where you want to receive IRS correspondence.
Critical point: This is where ALL IRS mail will be sent. Make sure it’s reliable and you’ll have access long-term.
Line 7: New Business Location
Jake’s Pro Tip: Leave this blank.
Here’s why this is crucial: Most LLCs only give the IRS a mailing address, not a separate physical location. If you establish a physical address on file, the IRS won’t let you change it by phone later—only by mail.
My strategy: Keep it simple. Only use mailing addresses with the IRS unless you absolutely need to specify a different physical location.
Lines 8-9: Responsible Party Changes
Leave blank unless you’re also changing who’s responsible for the LLC’s tax matters.
Line 10: Signature
- Your full name
- Phone number
- Today’s date
- Your title (use “Member” for most LLC owners)
Where to Mail Your Form 8822-B
Mailing address depends on your OLD address (where the IRS currently has you on file):
Eastern States Mail To:
If your old address was in: CT, DE, DC, GA, IL, IN, KY, ME, MD, MA, MI, NH, NJ, NY, NC, OH, PA, RI, SC, TN, VT, VA, WV, or WI
Mail to:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999
Western States Mail To:
If your old address was in: AL, AK, AZ, AR, CA, CO, FL, HI, ID, IA, KS, LA, MN, MS, MO, MT, NE, NV, NM, ND, OK, OR, SD, TX, UT, WA, or WY
Mail to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0023
Jake’s mailing tips:
- No street address needed—the IRS has their own ZIP codes
- Send via certified mail for tracking
- Keep copies of everything you send
Timeline and What to Expect
Processing Time: 4-6 weeks typically
Confirmation: Letter mailed to your new address
Verification: You can call IRS after 45 days to confirm
If you don’t receive confirmation within 60 days: Call the IRS business line at (800) 829-4933 and request an EIN Verification Letter (Form 147C) showing your updated address.
Common 8822-B Mistakes That Create Problems
Mistake #1: Including Physical Address (Line 7)
Problem: Creates complications for future changes
Solution: Leave Line 7 blank unless absolutely necessary
Mistake #2: Using Inconsistent Names
Problem: IRS can’t match the form to your account
Solution: Use exact legal name from EIN confirmation letter
Mistake #3: Not Keeping Documentation
Problem: No proof you filed if issues arise
Solution: Keep copies and mail certified with tracking
Mistake #4: Mailing to Wrong IRS Center
Problem: Delays or lost paperwork
Solution: Double-check mailing address based on OLD location
Beyond the IRS: Other Address Updates You Need
Filing Form 8822-B only updates your federal records. You’ll also need to update:
State Level:
- Secretary of State (LLC registered address)
- State tax department (for state tax purposes)
- Professional licensing boards
Financial Institutions:
- Business bank accounts
- Credit card companies
- Merchant processors
- Business loan providers
Service Providers:
- Registered agent (if you use one)
- Accountant/bookkeeper
- Business insurance
- Suppliers and vendors
Jake’s organization tip: Create a checklist and tackle 3-5 updates per day. Trying to do everything at once leads to mistakes.
Special Situations and Considerations
Using Virtual Mailboxes or PMBs
Allowed: Yes, you can use virtual mailbox addresses
Consideration: Make sure the service is reliable long-term
Limitation: USPS mail forwarding doesn’t work with commercial mail receiving agencies
International Address Changes
Allowed: Yes, the IRS accepts foreign addresses
Format: Use the format appropriate for the country
Consideration: Ensure reliable mail delivery to your location
Multiple LLCs with Same Address
Process: File separate 8822-B forms for each LLC
Efficiency: You can mail them together in one envelope
Tracking: Keep separate records for each entity
What NOT to Use Form 8822-B For
Form 8822-B does NOT handle:
- LLC name changes (requires separate IRS letter)
- EIN responsible party changes (different process)
- Tax election changes (requires specific forms)
- State registration updates (handled at state level)
Pro Tips from 15+ Years of Experience
Timing Strategy:
Form 8822-B immediately after moving, even if you’re not sure about other business changes. Getting your mail is priority #1.
Documentation Strategy:
Scan and save your completed form, mailing receipt, and confirmation letter. Store these with your LLC formation documents.
Backup Strategy:
Consider using a reliable registered agent or virtual mailbox if you move frequently. This reduces the number of address changes you need to file.
Follow-up Strategy:
Set a calendar reminder to check for your confirmation letter after 45 days. Don’t assume it was processed just because you mailed it.
When to Get Professional Help
DIY is fine for: Standard address changes with complete information
Consider help for: Multiple entities, complex situations, or if you’re behind on tax filings
Red flags that suggest professional help:
- You have unfiled tax returns
- You’re currently in collections or audit
- You have multiple business entities
- You’re changing multiple things simultaneously
Frequently Asked Questions
“Can I file 8822-B online?”
No. This form must be mailed to the IRS. There’s no electronic filing option.
“Do I need to include proof of my address change?”
No. The IRS doesn’t require documentation like utility bills or lease agreements.
“What if I move again before receiving confirmation?”
File another 8822-B with the newer address. Don’t wait for the first one to process.
“Can I use my accountant’s address?”
Yes, but make sure they’ll reliably forward your mail and notify you of important notices.
The Bottom Line: Don’t Skip This Step
Five minutes of paperwork now prevents months of problems later. The IRS doesn’t care about your life circumstances—they only care about reaching you at your last known address.
My rule: Update your IRS address within 30 days of any move. It’s not exciting, but it’s essential for staying in good standing.
Cost: Free (just postage)
Time: 10 minutes to complete
Benefit: Ensures you receive all critical IRS correspondence
Moving your LLC to a new state? That’s more complex than just changing addresses. Check out my state-by-state guides for foreign LLC registration requirements and tax implications.
Jake Lawson
LLC Formation Strategist
Over 1,200 entrepreneurs guided to successful launch
P.S. Set up USPS mail forwarding as a backup, but don’t rely on it alone. Mail forwarding expires, and the IRS needs your permanent address on file.