Form 8822-B, Change of Address — Business, has been created specifically for business use. A corporation uses this form to notify the IRS of its new business address or location. See Item F under Specific Instructions.

The IRS has created a page on IRS.gov that includes information about Form 1120-IC-DISC and its instructions, at www.irs.gov/form1120icdisc. Information about any future developments affecting Form 1120-IC-DISC (such as legislation enacted after we release it) will be posted on that page.