What This Notice Means

The IRS changed your business mailing address. It did this because it received an employment tax return or Form 8822-B, Change of Address or Responsible Party - Business, showing an address different from the one on file.

To confirm the change, the IRS sends notices to both addresses. The CP148A goes to the new address. The CP148B goes to the former address.

What to Do

  • If the address change is correct: you don't need to do anything.
  • If the address change is incorrect: return the notice to the IRS with a completed Form 8822-B.

Save the notice for your permanent records. When you need to update your address in the future, file Form 8822-B.

Why the IRS Changed It

The IRS updates a business address when it receives:

  • Form 8822-B,
  • an employment tax return showing a different address than the IRS has on record, or
  • notice of any variation from the address of record, even a small one like "Street" versus "St."

That last point explains a lot of these notices. A payroll provider or preparer formats the address slightly differently on a return, and the IRS treats it as a change.

Why It Matters

Your address of record is where the IRS sends everything, including balance due notices and letters with response deadlines. If it's wrong, you can miss those deadlines without knowing a letter was sent. Make sure the address the IRS has is one where someone actually reads the mail.

If your business received a CP148A notice and you're worried you missed IRS mail, call us at (813) 229-7100.