How to Tell the IRS If a Corporation Moved States

by Terry Masters
It is on the taxpayer to keep the IRS updated.

It is on the taxpayer to keep the IRS updated.

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The Internal Revenue Service requires corporations to keep the agency informed of a valid mailing address where it can send official correspondence. The IRS is not responsible for mail that does not reach the corporation because of a wrong address. Tax obligations will continue to accrue, even if the business never receives notification from the IRS in the mail because the corporation moved to another state. However, the agency provides a number of ways for a business owner to change a corporation's tax records.

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Step 1

Fill in the address section of the corporation's federal income tax form with the new address. If the change of address occurs around the time that the corporation must file its Form 1120, U.S. Corporate Income Tax Return, the easiest way to implement an address change is to use the new address on the form. Check box 4, address change, in section E to notify the IRS that the address you are using on Form 1120 should be the new address for the corporation going forward.

Step 2

Fill out IRS Form 8822, Change of Address, if you do not want to use the corporation's tax return to make the change. Download the form from the IRS website. Complete Part II, Complete This Part to Change Your Business Mailing Address or Business Location, by indicating the corporation's name, tax identification number and new and old addresses. Sign and date the form. Mail the form to the IRS service center that handles correspondence from your area of the country. The address is located in the instructions to the form.

Step 3

Send a letter to the IRS, if you do not want to use either Form 1120 or Form 8822. Include the corporation's name, tax identification number, new and old addresses and a signature of an authorized party. Send the letter to the same IRS address that you use to send in your corporate income tax return.