EIN Address Change: Form 8822-B for a Foreign-Owned LLC
Update a foreign-owned LLC's IRS mailing address with Form 8822-B. Separate business location, home address, and responsible-party changes without a new EIN.
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Last updated September 11, 2026
Changing your LLC's address generally does not require a new EIN. Businesses with an EIN application on file use Form 8822-B to notify the IRS of changes to their business mailing address, business location, or responsible party. Keep the existing EIN and update the correct record. See the IRS guidance on when to get a new EIN and Form 8822-B.
For a foreign owner, the main difficulty is often deciding which address changed. The LLC's mailing address, its physical business location, and your personal home address may be three different places.
Which change belongs on which record?
| What changed? | Record to review | What not to assume |
|---|---|---|
| LLC's IRS mail now goes to a new address | Business mailing address on Form 8822-B | A postal forwarding request updates every IRS record |
| Actual business location moved | Business location on Form 8822-B | The mailing address and physical location are necessarily identical |
| Owner moved home, but LLC details stayed the same | Personal IRS address; Form 8822 where applicable | An owner home move automatically changes the LLC's address |
| Person who controls the entity changed | Responsible-party section of Form 8822-B | The new accountant or mail provider is automatically the responsible party |
| Only the state registered agent changed | State records and whether any IRS details also changed | A state amendment automatically updates the IRS |
| Ownership or legal structure changed too | Entity-specific new-EIN analysis | Every ownership change is merely an address correction |
The federal form separates mailing address, location, and responsible party; it also directs taxpayers changing their home address to use Form 8822. The state-record distinctions above are a practical coordination checklist, not instructions for any particular state's filing. Source: Form 8822-B and its instructions.
Prepare the form from the existing IRS record
Start with the LLC's EIN assignment notice and the most recent reliable IRS address record. Gather the business legal name, existing EIN, old mailing address, new mailing address, and any new business location. Check which boxes and fields apply to the actual change.
For a foreign address, follow the country's postal-code format and write out the country name rather than abbreviating it. Include required unit or suite details. If mail goes through a third party, follow the form's care-of instructions instead of treating the third party as the owner. Source: Form 8822-B, address instructions.
Example: an LLC keeps the same owner and operations but changes its IRS correspondence provider. If only the business mailing address changes, record that change with the existing EIN. Do not invent a new physical business location or replace the responsible party merely because the new provider receives mail.
Signing, mailing, and the 60-day distinction
Use the current IRS form and follow its mailing table, which routes the submission using the old business address. The form says not to attach it to a tax return. An eligible officer, owner, LLC member manager, or other authorized signer must sign; a representative signing for the taxpayer must include a copy of the power of attorney. Source: current Form 8822-B.
The IRS explicitly requires a responsible-party change within 60 days. Do not confuse that requirement with a reason to delay updating an address: send address changes promptly so important mail can reach the business. The form says processing generally takes four to six weeks, which is an estimate rather than a guaranteed completion date. IRS form overview, form instructions.
Retain a signed copy, mailing evidence, and the date submitted. Keep a way to receive correspondence during the transition where possible. If a notice arrives at the old address, deal with its stated deadline separately; an address-update request is not a response to that notice.
An address update is not an annual tax filing
Form 8822-B does not replace a Form 5472 package, a state return, or a state annual report. Likewise, changing an address in bookkeeping software or with a bank is not proof that the IRS has updated its records.
If the LLC is also being sold, converted, or given another owner, use our new-EIN decision guide before submitting another SS-4. For an upcoming information return, the business and owner address guide explains why the two address fields should not be collapsed into one.
Frequently asked questions
Should I purchase a new EIN application after moving?
Not solely because the address changed. The IRS says address changes generally do not require a new EIN. Review any simultaneous ownership or structure change separately.
Can a foreign address appear on Form 8822-B?
Yes. The form provides foreign-address fields and instructions, including writing the full country name and following the country's postal-code practice.
Does changing my registered agent update the IRS?
Do not rely on that. Check whether the LLC's IRS mailing address or other IRS details changed and make the appropriate federal update separately.
Form5472 Prep's EIN service is for obtaining an EIN, not a reason to replace an existing number after a move. If you are unsure whether your situation is an address update or a new-entity application, contact us to confirm the appropriate next step before purchasing.
Educational content only; not tax or legal advice.