Has your nonprofit had a change of location or identity?
August 15, 2023
If your nonprofit has recently moved, changed your mailing address, or had a change of your responsible party’s identity, you need to file form 8822-B, or Change of Address or Responsible Party — Business, to inform the Internal Revenue Service (IRS). This form should be used when there has been a change in:
- Business mailing address
- Business location
- Identity of the responsible party
This form is applicable to all organizations and businesses with an Employer Identification Number (EIN), and there is no dollar threshold. No penalties will be issued for not filing the form, but you may not receive a notice of a deficiency or notice of demand of tax. Penalties and interest will continue to accrue on any tax deficiencies.
Who is the responsible party?
The responsible party is an individual who ultimately owns or controls the entity or exercises ultimate effective control over it.
- For entities with shares or interests traded on a public exchange or registered with the Securities and Exchange Commission (SEC), the responsible party would be the principal officer if the entity is a corporation or the general partner if the entity is a partnership.
- For tax-exempt organizations, the responsible party would be an officer of the organization who has ultimate responsibility for implementing the decisions of the organization’s governing body.
- Government entities’ responsible party is the agency or agency representative in a position to legally bind the government entity.
- For trusts, the responsible party is a grantor, owner, or trustor, and for decedent estates, the responsible party is the executor, administrator, personal representative, or other fiduciary.
A change in responsible parties must be reported to the IRS within 60 days. Otherwise, filing this form is voluntary. If your tax return is filed by someone else, they will indicate if there is a change in address.
How is the form submitted?
The form is filed separately from your tax return, and it must be mailed to the address provided on the form, depending on the address of the business or organization. The form can be found on the IRS website here. A list of the states and mailing addresses is provided on the form.
If you are signing on behalf of the organization or business, you must attach a copy of your power of attorney to Form 8822-B. Use Form 2848 to authorize an individual as a power of attorney. The IRS will not accept a change in address or responsible party from an unauthorized third party.
We are unable to file Form 8822-B as the form requires the 8822-B to be filed separately from your tax return. If you’re unsure if your organization needs to file, or if you have questions about filing, please reach out to your Abdo team for guidance.