Old and New Foreign Addresses: A Form 8822-B Preparation Crosswalk
· 6 min read
The practical answer
Foreign addresses can be hard to compare when the old and new records use different formatting. Build a field-by-field crosswalk before preparing Form 8822-B so that a country, province, or postal element is not lost while making the address look familiar. Three details shape the review: Which record establishes the old address? Are all new foreign-address components present? Does the crosswalk preserve the country and postal information?[1, p.2] [1, p.1]
Scope and the records behind the answer
The discussion follows the entity, form and transaction conditions identified below. The same label on a different form can have a different purpose. Keep the relevant entity and reporting period visible while you compare the requirements, and treat each stated exception as part of the rule rather than an optional footnote.
Official sources checked: 2026-11-09. Annual tax-year forms and continuously revised forms are identified separately in the references.
A side-by-side preparation table
| Item or question | Official rule or instruction | Conditions and limits | Source |
|---|---|---|---|
| Purpose | Form 8822-B notifies the IRS of a change to a business mailing address, business location or responsible party. It is not used to change an individual's home address. | Apply this entry within the entity, form and period described here; read the cited passage for the surrounding context. | [1, p.2] |
| Signature authority | Form 8822-B is signed by an owner, officer, general partner, LLC member manager, plan administrator, fiduciary or authorized representative, as applicable. | Apply this entry within the entity, form and period described here; read the cited passage for the surrounding context. | [1, p.2] |
| Route old address | The Form 8822-B mailing destination is selected using the old business address, rather than the new address or the state of formation alone. | Apply this entry within the entity, form and period described here; read the cited passage for the surrounding context. | [1, p.1] |
| Field/section 6: New mailing address | Enter the complete new mailing address, including room or suite details. Do not abbreviate a foreign country name. | Apply this entry within the entity, form and period described here; read the cited passage for the surrounding context. | [1, p.1] [1, p.2] |
| Field/section 7: New business location | If the business location is changing, enter the new physical business address and complete any foreign-address fields. | Apply this entry within the entity, form and period described here; read the cited passage for the surrounding context. | [1, p.1] [1, p.2] |
| Field/section 5: Old mailing address | Enter the old mailing address, including complete foreign-address fields. The old address determines the filing route. | Apply this entry within the entity, form and period described here; read the cited passage for the surrounding context. | [1, p.1] [1, p.2] |
Work through the official requirements
Purpose
Form 8822-B notifies the IRS of a change to a business mailing address, business location or responsible party. It is not used to change an individual's home address.[1, p.2]
Signature authority
Form 8822-B is signed by an owner, officer, general partner, LLC member manager, plan administrator, fiduciary or authorized representative, as applicable.[1, p.2]
Route old address
The Form 8822-B mailing destination is selected using the old business address, rather than the new address or the state of formation alone.[1, p.1]
Field/section 6: New mailing address
Enter the complete new mailing address, including room or suite details. Do not abbreviate a foreign country name.[1, p.1] [1, p.2]
Field/section 7: New business location
If the business location is changing, enter the new physical business address and complete any foreign-address fields.[1, p.1] [1, p.2]
Field/section 5: Old mailing address
Enter the old mailing address, including complete foreign-address fields. The old address determines the filing route.[1, p.1] [1, p.2]
Field/section 9b: If a corporation, name the state or foreign country (if applicable) where incorporated
If the applicant is a corporation, identify its state or foreign country of incorporation.[2, p.1]
Field/section 4b: City, state, and ZIP code (if foreign, see instructions)
For a foreign address, include the city, province or state, postal code and full country name. Do not abbreviate the country name.[2, p.1] [3, p.3]
Mailing address
Lines 4a-4b identify the mailing address where the entity receives correspondence. A foreign address must include the city, province or state, postal code and full country name.[3, p.3]
An illustrative preparation scenario
In this hypothetical preparation example, an old IRS record shows the company's previous foreign address in one line, while the new address is supplied in several local-language fields. The preparer maps both records to the form's address components and checks completeness before completing the change request. The preparer checks three points: Which record establishes the old address? Are all new foreign-address components present? Does the crosswalk preserve the country and postal information? The file remains a working comparison until the relevant facts and applicable instructions have been checked together. No agency outcome is assumed.[1, p.2] [1, p.1]
This is a planning illustration, not a statement that a particular filing has been accepted or that an entity qualifies for a tax result. Use the source-backed distinctions above to decide what information still needs to be established before a form is completed.
A review sequence you can actually use
- Which record establishes the old address?
- Are all new foreign-address components present?
- Does the crosswalk preserve the country and postal information?
Write down the answer and the record that supports it, rather than marking a question complete because a field contains text. When two records disagree, identify whether the difference concerns the entity, an individual, the reporting period or the type of change. That makes the remaining question specific enough to resolve against the relevant instruction.
Keep the scope of a preparation service separate from the government requirement. A service intake question may gather information for a workflow; it does not create an exception, extend a deadline or determine whether a transaction is reportable. The cited government material remains the basis for those conclusions.
Questions to settle before moving forward
How should I check route old address?
The Form 8822-B mailing destination is selected using the old business address, rather than the new address or the state of formation alone. [1, p.1]
How should I check field/section 6: new mailing address?
Enter the complete new mailing address, including room or suite details. Do not abbreviate a foreign country name. [1, p.1] [1, p.2]
How should I check field/section 7: new business location?
If the business location is changing, enter the new physical business address and complete any foreign-address fields. [1, p.1] [1, p.2]
How should I check field/section 5: old mailing address?
Enter the old mailing address, including complete foreign-address fields. The old address determines the filing route. [1, p.1] [1, p.2]
Official sources and versions
- Form 8822-B (Rev. December 2019) — Rev. December 2019
- Form SS-4 (Rev. December 2025) — Rev. December 2025
- Instructions for Form SS-4 (Rev. December 2025) — Rev. December 2025
Get help with the relevant SpeedEIN workflow
SpeedEIN offers preparation and support for the situations described on its service pages. If you would like assistance, review the relevant service scope, supported entities and current availability before ordering. The service does not replace the government’s decision or remove an obligation imposed by the applicable rules.