How to use a C/O address on Form 8822-B
· 1 min read
Form 8822-B says to enter C/O followed by the third party's name and street address or permitted P.O. box if you receive your mail through that person or organization. Confirm the third party can reliably receive and forward correspondence for your business.
What to check
Check the box for the record you are updating and use the new mailing address field for that address. The form has separate fields for the business location and responsible-party changes. A C/O line routes correspondence. To grant an adviser access to information or authority to represent the business, use the appropriate IRS authorization.
Example
A company receives its IRS mail at the office of Harbor Accounting. Its new mailing address identifies C/O Harbor Accounting and the office's deliverable address. It records the business location separately if the location is changing.
Before you proceed
- Confirm that the named recipient will accept and forward your mail.
- Use the field for the business's new mailing address.
- Review the form's signature and filing address instructions.
Can I use a P.O. box for this address?
The Form 8822-B instructions allow a P.O. box if the post office does not deliver mail to the street address. Review the form instructions for your address.
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- How to write apostrophes and slashes in an EIN business name
- How to fit a street address into the IRS 35-character limit