CP148A and CP148B: What IRS Business Address Notices Mean

November 13, 2026 · 2 min read

For employer mailing-address changes, the IRS sends CP148A to the new address and CP148B to the previous address. The IRS says no response is needed if the change is correct. If it is incorrect, follow the notice instructions and return it with a completed Form 8822-B.

What to check

The notice confirms a change to the employer’s mailing address in IRS records. A Form 8822-B may have triggered it, but the IRS also says an employment tax return with a different address can trigger the change. Even a spelling variation or abbreviation can produce a notice. Compare the address exactly as shown and check both the company name and EIN before deciding whether the change was expected. Do not use this notice series as the test for whether every address update or responsible-party change has been processed.

Example

A company that changed payroll providers receives a forwarded CP148B from its old address. The founder locates the recent payroll return and checks the address against the company’s intended IRS mailing address. If the provider used the wrong suite number and the IRS change is incorrect, the company follows the notice and retains the corrected signed form and mailing evidence.

Before you proceed

Record the notice number, issue date, and EIN shown.
Compare the old and new addresses with the employer’s recent tax return and address-change paperwork.
Retain any correct confirmation with the company’s permanent records.

Is a CP148B automatically a sign that someone changed my address without permission?

No. Compare it with the company’s recent filings and address requests. If the change is incorrect or unexpected, follow the IRS notice instructions and verify the source of the change.