What this notice is about
We changed your mailing address because we received an employment tax return or Form 8822-B, Change of Address or Responsible Party – Business, with a different address than the one we have on file. We send CPs 148 to both the employer’s former (148B) and new (148A) addresses to confirm the address change.
What you should do
- If the address change is correct, you don’t need to do anything.
- If the address change is incorrect, please return the notice to us with a completed Form 8822-B, Change of Address or Responsible Party - Business PDF.
You may want to
- Save the notice for your permanent records.
- File a Form 8822-B when you need to update your address in the future.
Frequently asked questions
Why did the IRS change my address?
We update an address when we receive:
- Form 8822-B
- An employment tax return with an address different from what's on our records.
- Notification of any address variation from the address of record for the business entity, e.g. interchanging "Street" for "St."
Need help?
- You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information.
- You may be eligible for free help from the Taxpayer Advocate Service (TAS).
- See if you qualify for help from a Low Income Taxpayer Clinic.
- You can request a copy of your notice or letter in Braille or large print.
- If you can’t find what you need online, call the telephone number on your notice or letter.