Can Employers address on W2 be different than original address on EIN

[Matilda]

My mother used her home address when applying for her EIN for her domestic business (hiring caregivers).  While that is still the place of business, my mother's mailing address is a different address.  Which address should be put for Employer's address of the W2 forms.  We will also make sure that address matches the 1040 and schedule H filed this year.

[ShirlynW]

The IRS strongly recommend that the employer maintain its address as the address of record with the IRS. Notify the IRS immediately if you change your business address or responsible party. Complete and mail Form 8822-B to notify the IRS of a business address or responsible party change. For a definition of “responsible party,” see the Instructions for Form SS-4, Correspondence to the employer at the address of record. 

For more information refer to the IRS Pub. 15.