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Understanding Your CP148B Notice


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 must 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.

Answers to common 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."
Page Last Reviewed or Updated: 28-Apr-2017

Printable samples of this notice (.pdf)



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