How to Fax IRS Form 8822-B — Update a Business Address or Responsible Party
Form 8822-B tells the IRS that a business has changed its mailing address, its physical location, or the person designated as its responsible party. Reporting a responsible-party change is not optional — the IRS requires an entity to file the update within 60 days of the change so its records reflect who actually controls the business. Keeping the address current also ensures notices and correspondence reach the entity rather than a stale location. The form ties the entity's EIN to its updated contact and control information.
Why this form is faxed
The Instructions for Form 8822-B primarily direct the form to an IRS address by mail, but a specific IRS office or notice handling a business's account may accept it by fax — confirm on the current instructions or the notice requesting it. When fax is available, it delivers the update as a fixed document faster than postal mail and gives the sender a dated record. That timestamp helps show a responsible-party change was reported inside the 60-day requirement.
Where it goes
Form 8822-B is filed with the IRS location tied to the state where the business's old address was, and the Instructions for Form 8822-B publish that mailing destination by state; only use fax if the current instructions or an IRS notice for your account provide a fax channel. Confirm the correct destination on the latest instructions or the notice you received rather than reusing an old one, since the IRS assigns these updates by location.
How to fax IRS Form 8822-B (Change of Address or Responsible Party — Business)
- 1Identify the business by its exact legal name and EIN as the IRS has them on record
- 2Check the boxes for what is changing — mailing address, business location, responsible party, or a combination
- 3Enter the new responsible party's name and identifying number if that is what changed, remembering the 60-day reporting rule
- 4Confirm the correct destination — and whether a fax channel is offered — in the current Instructions for Form 8822-B or your IRS notice
- 5Log in to Send FAX Mail, upload the signed PDF, enter the confirmed number, and send
- 6Save the transmission confirmation as evidence of when the change was reported
Handling sensitive information
Form 8822-B names a new responsible party and their taxpayer identification number alongside the business's EIN, so it effectively records who now controls the entity's tax affairs. Confirm the destination before sending, because a misrouted change-of-responsible-party form could let someone redirect a business's IRS correspondence or expose the new controller's identifying data.
What’s current · as of July 2026
Recent updates
Federal agencies still write fax into new rules and notices
The Federal Register — the daily journal of U.S. federal rulemaking — regularly publishes rules and notices that reference fax as an accepted or required submission channel for filings with agencies like the IRS, SSA, and CMS. That is why fax remains a live requirement for many official forms even as electronic portals expand.
Federal Register →
Faxing IRS Form 8822-B (Change of Address or Responsible Party — Business) — FAQ
Yes. The IRS requires a business to report a change in its responsible party within 60 days using Form 8822-B, so the agency always knows who controls the entity. This is a mandate, not a courtesy update. Filing promptly and keeping proof of the date helps show you met the requirement.
You can. The form has separate boxes for a mailing-address change, a business-location change, and a responsible-party change, and you may mark more than one. Complete every field that applies so nothing is left stale. Review the responsible-party section carefully, since that change carries its own deadline.
The instructions primarily give a mailing address, so fax is only appropriate when the current instructions or an IRS notice tied to your account provide a fax channel. Check both before assuming fax is accepted for your situation. If it is offered, faxing gives you a dated confirmation that mailing does not.
The responsible party is the individual who ultimately controls or manages the entity and its funds, the same standard used when the EIN was first assigned. It should be a real person, not a nominee or service. Naming the wrong individual can create mismatches the next time the IRS needs to verify who controls the business.
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