IRS Form 8822-B (8822B): update a responsible party
Resources, agencies and counties · resources
What this source covers
Use IRS instructions to correct a nominee or report responsible-party, address or location changes.
How to use it
Review the IRS definition of a responsible party; a formation nominee is not automatically that person. Open the current Form 8822-B and its instructions from IRS. Referenced identifiers and abbreviations: 8822-B, 8822B, EIN.
Limits and questions to verify
IRS currently describes a 60-day reporting window and separate 60-day confirmation follow-up. This guide calculates no personal date. It does not appoint a representative or decide who legally controls the entity. Source navigation only; verify current publisher instructions and actual notices.
Source-navigation review 2026-10-18. Retained evidence is identified by format and SHA-256. County tags describe the supported location or referral scope, not verified eligibility, current openings or service availability. Fees, conditions and research limits remain explicit.
Source: Responsible parties and nominees | Internal Revenue Service · https://www.irs.gov/businesses/small-businesses-self-employed/responsible-parties-and-nominees
Stored review status: source_profile_reviewed. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: resource_directory:resources:2143
Source file: data/source-evidence/2026-10-18/coverage-expansion-round6/20628714f75c126b6a714d6fb8d92bb1352e8a48ef58b6bd576fb8d312c360b3.html
Pages: Not recorded – Not recorded
Passage SHA-256: 9b0e4fae094a9e04a278a06f2d50acc1244177d4c17d7a6bde3a9f1b2bd0d137
Retained source evidence SHA-256: 20628714f75c126b6a714d6fb8d92bb1352e8a48ef58b6bd576fb8d312c360b3
Source location: Publisher service description, intake route and geographic scope; 8822-B 8822B responsible party nominee EIN change address; statewide source; discovered from https://www.irs.gov/businesses/small-businesses-self-employed/responsible-parties-and-nominees
Source checked: 2026-10-18 (access date, not legal effective date)
Stored source content
What this source covers
Use IRS instructions to correct a nominee or report responsible-party, address or location changes.
How to use it
Review the IRS definition of a responsible party; a formation nominee is not automatically that person. Open the current Form 8822-B and its instructions from IRS. Referenced identifiers and abbreviations: 8822-B, 8822B, EIN.
Limits and questions to verify
IRS currently describes a 60-day reporting window and separate 60-day confirmation follow-up. This guide calculates no personal date. It does not appoint a representative or decide who legally controls the entity. Source navigation only; verify current publisher instructions and actual notices.
Source-navigation review 2026-10-18. Retained evidence is identified by format and SHA-256. County tags describe the supported location or referral scope, not verified eligibility, current openings or service availability. Fees, conditions and research limits remain explicit.
Cross-references
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No explicit source connection was found. This does not mean there are no relevant authorities.