7379IRS to Require Form 8822-B to Report a Change of Address
- Oct 29 9:35 AM
Dear RC&D Councils:
Beginning January 1, 2014, taxpayers must use Form 8822-B to report a change of address or the identity of a responsible party. This applies to all entities with an EIN, regardless of whether the entity is actively engaged in a trade or business. If the taxpayer is an exempt organization, there is a unique box at the top of the Form that must be checked.
The purpose of the Form 8822-B is to notify the IRS of a change in business mailing address, business location or the identity of an organization's responsible party. The Form must be filed within 60 days of the change and should be filed separately from any tax returns. Currently, the Form cannot be e-filed.
If your organization's change occurred before 2014, Form 8822-B must be filed by March 1, 2014 and should report only the most recent changes.
An officer, owner, or representative must sign the bottom of the Form 8822-B before it is filed with the IRS. If a representative is signing on behalf of the taxpayer, a copy of the Power of Attorney (Form 2848) must be attached to the Form. The IRS will not complete an address or responsibility change that is filed by an "unauthorized" third party.
The Form should be sent to one of two addresses and depends on the taxpayer's old business address. These addresses are reported at the bottom of Form 8822-B.
The Form, along with additional information and instruction, can be found at http://www.irs.gov/uac/About-Form-8822B.
Andrew Gordon, Executive Director/Counsel
National Association of RC&D Councils
444 North Capitol Street, N.W.
Washington, D.C. 20001