Updating Responsible Party Information with the IRS

Organizations and businesses with an Employer Identification Number (EIN) are required to file Form 8822-B within 60 days of a change in their responsible party. This form is also used to update a business’ mailing address or physical location, helping ensure that the Internal Revenue Service (IRS) can deliver important communications, including tax notices and other compliance-related correspondence.

For nonprofit organizations, the IRS defines the responsible party as the principal officer, as outlined in the Form 990 instructions. This individual, typically listed on Page 1 of Form 990, is the officer who, regardless of title, has ultimate authority over implementing decisions made by the organization’s governing body, or who oversees the management, administration, or operations of the organization.

Although Form 8822-B applies to all types of organizations, nonprofits often experience higher turnover in leadership roles and may need to file the form more frequently.

It’s important to note that while there is no direct penalty for failing to submit Form 8822-B, any IRS notices sent to an outdated address—such as tax deficiencies—may still result in penalties and interest. These charges will continue to accrue, even if the organization never receives the notice.