IRS notice decoder · Business accounts and employer notices
CP148B: the IRS changed your business address (sent to the old address)
A CP148B, sent to a business's old address, says the IRS changed its mailing address. If you didn't make the change, reply with Form 8822-B.
By the Carry Forward Learning team Reviewed by Hunter Nottingham, JD, CPA
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CheckedOct 19, 2026What a CP148B means
A CP148B goes to your old business address to confirm the IRS has changed it, after an employment tax return or a Form 8822-B showed a new one. The CP148A goes to the new address. source 1
This is the copy that protects you: if you didn't move, someone may have changed your address, and this notice is how you'd find out.
The date that counts
No reply is needed if the change is right. If it's wrong, return the notice with a completed Form 8822-B. source 1
Why people get one
- The IRS received Form 8822-B or an employment tax return showing a different address. source 1
First steps
What not to do
- Don't assume it's a routine letter if you haven't moved.
- Don't pay through a link or phone number in an unexpected email or text. Use irs.gov, typed in yourself.
Related notices
- Related CP148A The copy sent to the new address.
Questions
I didn't move. What now?
Return the notice to the IRS with a completed Form 8822-B, as the IRS page says to do when the change is incorrect. source 1
Sources
- IRS, Understanding your CP148B notice (external site) checked Oct 19, 2026
Every rule on this page comes from the IRS page in the list, read on the date shown. Your notice itself is the final word on its own dates and amounts.