What This Notice Means
The IRS changed your business mailing address and sent this notice to your former address. The change happened because the IRS received an employment tax return or Form 8822-B, Change of Address or Responsible Party - Business, with an address different from the one on file.
The IRS sends two confirmations: the CP148B to the former address and the CP148A to the new one.
What to Do
- If the change is correct: you don't need to do anything.
- If the change is incorrect: return the notice to the IRS with a completed Form 8822-B.
Keep the notice with your permanent records.
If You Don't Recognize the New Address
If you didn't make this change, this notice is your warning. Find out where the new address came from. The IRS updates an address when it receives:
- Form 8822-B,
- an employment tax return showing a different address, or
- any variation from the address of record, even "Street" versus "St."
Ask your payroll provider and your preparer whether they filed something with a new address. If nobody on your side made the change, correct it right away. Future IRS notices, including ones with deadlines, will go to whatever address the IRS has on file. If that address isn't yours, you won't see them.
Going Forward
File Form 8822-B whenever the business moves. Make sure your payroll provider and preparer use the same address format you have on file with the IRS.
If your business received a CP148B notice and you didn't authorize the change, call us at (813) 229-7100.