AlbanyConsultant Posted November 24, 2020 Posted November 24, 2020 We have very few plans that register for TINs anymore. One that just did is for a one-person plan, and now the person is moving. I found Form 8822-B that looks like it might be what is needed to change the address at the IRS, but... does anyone actually do this? Or is it good enough to wait until a return is filed with a new address and let the IRS update their records at that time? Sure, watch this be the one time that the IRS sends a notice to the trust, and they won't be there to receive it...
Bird Posted November 24, 2020 Posted November 24, 2020 My notes say the 8822-B is optional as of 12/2019 and that we need to review going forward. I'm not sure how accurate that (optional) part is because I don't see anything indicating that on the form or instructions and the latest version is in fact 12/2019. But...the 5500 series is not going to use a plan TIN anywhere, is it? (I think) a plan (trust) TIN change of address should be reported as per the instructions on Form SS-4. Ed Snyder
Belgarath Posted November 24, 2020 Posted November 24, 2020 The 8822-B issue has been discussed somewhat on these boards. If you do a search, you'll find several threads. Here's just one of them, fyi https://benefitslink.com/boards/index.php?/topic/65352-form-8822-b-poll/&tab=comments#comment-299820
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