The 148A/B is sent by the IRS whenever you change your business address and third-party designee name.
How do you know the address has been changed?
The IRS will send the CPs 148 to both the employer's former (148B) and new (148A) addresses to confirm the address change;
In order to avoid confusion, you or your tax preparer should always enter your correct mailing address, in the same way, every time you file tax returns.
What is this notice about?
The IRS changed your mailing address because:
- They received an employment tax return;
- You submitted Form 8822-B to change the business address or responsible party for your company;
- If you submit your taxes with a different business address by mistake, you'll be notified by the IRS;
- Notification of any address variation from the address of record for the business entity, e.g., interchanging "Street" for "St.
What do you need to do?
- If the address change is correct, you don't need to do anything;
- If the address change is not valid, please return the notice to us with a completed Form 8822-B, Change of Address or Responsible Party - Business.
- Keep the notice for your permanent records;
- Submit Form 8822-B when you need to update your address in the future;
- The IRS will update your address. They might make minor changes in words and abbreviations, such as using "Street" rather than "St.".
If there shouldn't be a change to your address:
You can call or write to 1-800-829-0115 or write at "Department of the Treasury Internal Revenue Service."
For written correspondence: Include a copy of the form
If you call: review the most recent tax returns, you filed for differences in addresses entered.