Understanding Your CP148A Notice

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 an address different from what’s on our records. We send CPs 148 to both the employer’s former (148B) and new (148A) addresses to confirm the address change.


What you need to do


You may want to

  • Keep the notice for your permanent records.
  • Submit 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 contact the IRS on your behalf.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
  • If you can’t find what you need online, you can call the IRS at the 800, 866, or 888 number listed on the notice.