RESPONSIBLE-PARTY CHANGE RECORD
Optional EINForeigner organizational aid — not Form 8822-B.
Guide: https://einforeigner.com/form-8822b-responsible-party-change/
IRS sources checked October 30, 2026. Recheck current instructions before filing.
Complete locally. Keep identifiers in secure supporting files, not here.

1. CHANGE EVIDENCE
LLC / private file reference for existing EIN notice:
Former responsible party — private record reference:
New responsible party — private record reference:
Effective change date / supporting document reference:
Unresolved identity or effective-date question:

2. REPORTING DEADLINE REVIEW
Rule: report a responsible-party change within 60 days of the change.
Deadline reviewed / date / reviewer / source:
Preparation owner / planned sending date:

3. OFFICIAL FORM REVIEW
Form revision / IRS source checked on:
Affected boxes 1–3 reviewed against actual facts:
Lines 4a–4b business name and existing EIN checked privately:
Lines 5–7 address facts reviewed; do not invent an address change:
Lines 8–9 new party and applicable identifier reviewed privately:
Open questions and who will resolve them:

4. SIGNING AUTHORITY
Signer capacity / authority source:
Representative's power of attorney attached, if applicable:
Signed and dated form / private file reference:

5. DESTINATION REVIEW
Old business address category / page 1 table checked on:
Chosen destination copied from current Form 8822-B:

6. SENDING EVIDENCE
Date / method / receipt or evidence reference:
Copy of exact packet / private file reference:
Delivery evidence, if available:

7. IRS CONFIRMATION — LEAVE BLANK UNTIL RECEIVED
Date / letter / private file reference:
What the letter actually confirms:
Outstanding discrepancy:

8. FOLLOW-UP
Review date / current IRS instructions checked:
Confirmation received? Evidence:
If applicable, Second Request copy / sending date / evidence:
Next action / owner:

The form says processing generally takes 4 to 6 weeks. That estimate does
not extend the 60-day reporting rule or prove completion. The IRS
responsible-parties page says to mail a copy marked "Second Request" if
no confirmation has been received within 60 days. Recheck that guidance.
Official form and instructions: https://www.irs.gov/pub/irs-pdf/f8822b.pdf
IRS guidance: https://www.irs.gov/businesses/small-businesses-self-employed/responsible-parties-and-nominees