List an address or responsible-party change for Form 8822-B
Key facts
- Human involvement
- RedLawyer-led
- How AI is used
- From the file, list the old and new mailing address, the old and new business location, and the name of any responsible party the file says has changed, with the date of that change if the file states it. Do not complete Form 8822-B, and do not count 60 days unless the file states the date the responsible party changed.
- What the lawyer must review
- You complete and file any Form 8822-B. The IRS about-page says Form 8822-B is used by a business or other entity that has an employer-identification-number application on file, to notify the Internal Revenue Service of a change in the business mailing address, the business location, or the identity of the responsible party. Changes in responsible parties must be reported within 60 days. The exempt-organisation change-of-address page says an organisation that has changed its address must report the change on its next annual return or information notice, such as Form 990, Form 990-EZ, or Form 990-N, and may also report it on Form 8822-B, by calling the Customer Service Center, or when requesting an affirmation letter. The address must still be reported on the next annual return even if it was reported separately. Neither page states a duty to notify a change of name or of a governing document, and neither defines responsible party. The 60 days are stated for a change of responsible party, not for an address-only change.
- Written for / version
- United States versionUS
Who does what
| Role | What they do |
|---|---|
| Assistance | Supporting preparation only. Consider narrowly defined preparation support after confirming the tool’s capability and permitted scope. The tool writes nothing into the document. Substantive advice, judgement and any restricted content remain with the responsible human. |
| Lawyer | Perform the substantive analysis and decisions. Independently check any permitted supporting work and approve the exact output for its intended use. |
Checklist
- Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
- Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.