Yes, you can change the address associated with your Employer Identification Number (EIN). Updating this information with the Internal Revenue Service (IRS) is mandatory for compliance, ensuring your business receives official correspondence. Failing to complete this straightforward administrative requirement can lead to significant issues with tax notices and deadlines.
Understanding the Different Business Addresses
The IRS tracks two distinct types of addresses for a business with an EIN. The Mailing Address is where the IRS sends all official correspondence, including tax notices and forms. This address does not have to be the physical location of the business operations.
The Location Address, also called the principal place of business, is the physical site where the company’s operations are conducted. While these addresses may be the same for small businesses, the IRS maintains separate records for each. Keeping both addresses current is necessary for proper tax jurisdiction and administrative contact.
Updating the Mailing Address
The most common method for updating the mailing address is using an official IRS form. This procedure provides clear notification of the change and creates a formal record, which is more reliable than a simple written statement.
Most sole proprietors and individuals using an EIN utilize Form 8822, Change of Address, to notify the IRS. This form is the proper document for single-owner entities and covers changes related to individual, fiduciary, and some business returns. You must send the form to the address listed in its instructions, which is determined by the location of your old address.
Processing time for Form 8822 is typically four to six weeks. Filing this form only updates the mailing address for receiving documents; it does not change the physical location address or the responsible party’s information on file.
Notifying the IRS of a New Business Location
Changing the physical site of the business, or the principal place of business, often requires a different form, especially for incorporated entities. Corporations, partnerships, Limited Liability Companies (LLCs), and certain other entities must use Form 8822-B, Change of Address or Responsible Party—Business. This form handles updates to both the business mailing address and the business location, providing a comprehensive update for structured entities.
Form 8822-B must be used within 60 days of the change to the business location or mailing address. The form also updates the identity of the responsible party—the person or entity with authority over the business. If the move coincides with a change in control, all three updates can be processed concurrently using this single form.
Although some entities can notify the IRS via a signed statement including the old and new addresses and the EIN, Form 8822-B is the recommended and most efficient practice. Using the specific form creates a robust paper trail and reliably ensures the IRS systems reflect the new physical location.
Address Changes for Specific Business Structures
Certain business structures have alternative ways to notify the IRS of an address change. Partnerships and corporations not using Form 8822-B can file their change of address with their annual income tax return. Including the new address on the relevant tax form, such as Form 1120 or Form 1065, serves as notification.
Sole proprietors often have their address updated automatically when they file their personal income tax return, Form 1040, since their business is tied to their individual tax identity. However, relying solely on the annual return causes a significant delay, making Form 8822 a faster and more proactive approach.
If a business moves across state lines, the federal EIN remains the same. However, the business must separately notify state tax authorities of the new location. This state-level requirement involves updating registrations with the new state’s Secretary of State or equivalent office, in addition to the IRS update.
Why Address Updates Are Mandatory
Failing to update your EIN address can result in significant administrative and financial complications for the business. The primary risk is that the IRS will send important correspondence, such as audit notifications or notices of deficiency, to the old address. Even if the business never receives the mail, the IRS operates under the “last known address” rule.
This rule states that the IRS only needs to prove that a notice was mailed to the address on file, and the notice is considered legally valid whether received or not. If a taxpayer misses a response deadline for a notice sent to an old address, they may forfeit their right to challenge a tax assessment in court. Failure to update the address can lead to unexpected tax liabilities, penalties, and interest charges.