Date:           February 25, 2014

 To:             American Legion Leadership
From:     P. B. Onderdonk
Re:       IRS Bulletin


Just this week, we learned that the IRS has a new form required for EVERY enterprise with an EIN.  That means all corporations, incorporated and non incorporated posts and tax exempt organizations.  Whenever there is a change of address or change in the person in charge, the new person in charge must now file the IRS Form 8822-B.  This is a basic form that looks like a “Change of Address” form.  What they really want to know is the NAME of the “RESPONSIBLE PARTY.”  This could be the post commander or adjutant or treasurer, or whoever has a level of control over the funds.  This form must be filed by MARCH 1, 2014, if you have not told the IRS the identity of the Responsible Party and then again within 60-days of whenever your Responsible Party changes.

We request that departments notify their posts.

Click on the following link to access IRS Form 8822-B:

IRS Bulletin – New IRS Form 8822-B