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Directory Results for Who must file 8822- b. Who must file form 8822- b. As of January 1, 2014, any company with an Employer Identification Number,such as.B, a company, LLC, to Who must file 8822- b. Who must file form 8822- b.Beginning January 1, 2014, any entity with an EIN (Employer Identification Number), such as a corpo