Use Form 8822 for individual address facts
IRS address-change guidance identifies Form 8822 for individual, gift, estate, or generation-skipping transfer tax return address changes.
Tax Paperwork's Form 8822 preview is limited to living individual taxpayer address facts and customer-managed mailing.
Use Form 8822-B for business and responsible-party facts
The IRS Form 8822-B page says the form is for businesses and other entities with an EIN application on file when business mailing address, business location, or responsible party changes.
Responsible-party changes carry authority and control questions, so nominee, ownership, merger, dissolution, and dispute facts should route to professional review.
Simple decision rule
- Personal home mailing address: start with Form 8822 guidance.
- Business address, business location, EIN application information, or responsible party: start with Form 8822-B guidance.
Current Tax Paperwork boundary
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