- Part I: Complete This Part To Change Your Home Mailing Address
- Part II: Signature
- Where do I file IRS Form 8822?
- If you’re changing the mailing address for your children
- If you’re also changing your business address
- Other ways to update your address
How do I complete IRS Form 8822?
This one-page form is pretty straightforward, with two parts:
- Part I: Complete This Part To Change Your Home Mailing Address
- Part II: Signature
Let’s begin at the top of Part I.
Part I: Complete This Part To Change Your Home Mailing Address
Part I contains most of the information fields for changing your address.
Line 1: Individual income tax returns
For Line 1, simply check the respective box for individual income tax returns. You should check this box unless you’re not required to file an income tax return.
Check the additional box if your last tax return was a jointly filed return and you’re now moving to a new residence. This could be because of divorce or separation.
Line 2: Gift, estate, or generation-skipping transfer tax returns
Most people are not required to file gift tax returns (IRS Form 709) or estate and generation-skipping transfer tax returns (IRS Form 706). But if you are doing so, check the applicable box.
If you’re filing Form 706 or 706-NA, enter the name of the decedent and the decedent’s Social Security number.
Line 3a: Taxpayer name
In Line 3a, enter your name.
Line 3b: Taxpayer Social Security number
Enter your full Social Security number in Line 3b.
Line 4a: Spouse’s name
In Line 4a, enter your spouse’s first name and last name, if applicable.
Line 4b: Spouse’s Social Security number
In Line 4b, enter your spouse’s full Social Security number.
Line 5a: Prior Name(s)
Complete this field if your name changed, even if the cause was due to divorce or marriage.
Line 5b: Spouse’s prior name(s)
Any prior names that your spouse may have used should go into Line 5b, as applicable.
Line 6a: Old address
Enter your complete old mailing address, including street name, city, state, and zip code.
P.O Box
If you have a PO Box, enter your box number instead of the street number only if the post office does not deliver mail to your street address.
Foreign address
Follow the country’s practice for entering your address. Do not abbreviate the name of the country.
“In Care of” Address
If you receive your mail in care of a third party, such as your accountant or attorney, enter “C/O” followed by the third party’s name.
Line 6b: Spouse’s old address
In a similar manner, enter your spouse’s prior address, if it is different from the address you entered in Line 6a.
Line 7: New address
In Line 7, follow the same instructions as Line 6 as they pertain to your current address.
Part II: Signature
In Part II, you’ll enter your signature. First, you may enter a daytime telephone number where you can be reached, if the IRS has any questions.
Taxpayer signature
If you are the taxpayer, you must sign the bottom of this form, unless you have an authorized representative signing for you (see below).
Spouse signature
If you are married, your spouse must sign as well, unless you checked the additional box in Line 1 indicating that you are establishing a separate residence after having previously filed a joint return.
Signature of representative
If a representative, such as an accountant, is signing on the taxpayer’s behalf, that person must attach a copy of your power of attorney or a completed IRS Form 2848, Power of Attorney and Declaration of Representative, to the completed Form 8822.
Filing considerations
There are some filing considerations we should understand when it comes to notifying the Internal Revenue Service of a change in address.
Where do I file IRS Form 8822?
You cannot file this form electronically. You must file Form 8822 by mail.
The IRS mailing address depends on two factors:
- Whether or not you’re filing gift, estate, or GSTT tax returns on Forms 706 or 709
- Where your old home address used to be
Filing gift tax, estate tax, or GSTT tax returns
If you checked the box in Line 2 indicating that you’re involved in filing one of these tax returns, then send your completed form to:
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999-0023
Filing by location of old address
There are three U.S. based IRS locations for taxpayers to file their completed Form 8822:
IRS Service Center, Kansas City
Taxpayers located in the following states should mail their completed change of address form to the Kansas City office.
- Alabama
- Georgia
- Iowa
- Massachusetts
- New Hampshire
- North Carolina
- Tennessee
- Wisconsin
- Arkansas
- Illinois
- Kentucky
- Minnesota
- New Jersey
- Oklahoma
- Vermont
- Delaware
- Indiana
- Maine
- Missouri
- New York
- South Carolina
- Virginia
Send your completed Form 8822 to the following location:
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999-0023
IRS Service Center, Ogden
Taxpayers located in the following states should mail their completed change of address form to the Ogden location.
- Alaska
- Colorado
- Hawaii
- Maryland
- Nebraska
- North Dakota
- Pennsylvania
- Utah
- Wyoming
- Arizona
- Connecticut
- Idaho
- Michigan
- Nevada
- Ohio
- Rhode Island
- Washington
- California
- District of Columbia
- Kansas
- Montana
- New Mexico
- Oregon
- South Dakota
- West Virginia
As applicable, send your change of address form to the following address:
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0023
IRS Service Center, Austin
Taxpayers located in the following states should mail their completed change of address form to:
- Florida
- Louisiana
- Mississippi
- Texas
Send your completed form to:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0023
Additionally, send your completed form to the Austin address if one of the following applies to your situation:
- You’re moving from a foreign country
- You’re moving from American Samoa or Puerto Rico
- You’re excluding income under IRC Section 933 as a resident of Puerto Rico
- IRS Form 2555 or 2555-EZ
- IRS Form 4563
If you are a bona fide resident of the U.S. Virgin Islands or Guam or the Virgin Islands, see below.
Guam
Bona fide residents of Guam should send their completed Form 8822 to:
Department of Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921U.S. Virgin Islands
Bona fide residents of the U.S. Virgin Islands should send their completed Form 8822 to:
V.I. Bureau of Internal Revenue
6115 Estate Smith Bay
Suite 225
St. Thomas, VI 00802If you’re changing the mailing address for your children
To update the address on file for one or more children who file their own tax return, you’ll have to file a separate Form 8822 for each child.
If you’re also changing your business address
Taxpayers who plan to update their home and business address should plan to update their business location separately. File IRS Form 8822-B, Change of Address or Responsible Party – Business, to update your business mailing address with the IRS.
Other ways to update your address
You do not have to file Form 8822 to update your address with the IRS. You may also update your address by:
- Filing your income tax return
- Sending the IRS a signed, written statement with the following information:
- Your full name
- Your old and new addresses
- Your identifying number:
- Social Security number,
- Individual taxpayer identification number (ITIN), or
- Employer identification number (EIN)
Video walkthrough
Watch this Youtube video for step by step Form 8822 instructions.
Frequently asked questions
Why should I file IRS Form 8822?Normally, when taxpayers file income tax returns with a new home mailing address, the IRS will update its taxpayer records accordingly. If you’re in the middle of resolving outstanding tax matters while you move, then you might be better off informing the IRS of an address change by filing this tax form. If you’re changing both your home and business addresses, you should use Form 8822-B to update your new business location.
How do I file Form 8822?You cannot file this form electronically. You must file Form 8822 by mail to the appropriate IRS Service Center. The IRS mailing address depends on whether you’re filing Forms 706 or 709, and where your old home address used to be.
How long does it take to process IRS Form 8822?According to the form instructions, you should give the Internal Revenue Service about 4 to 6 weeks to allow for processing of this IRS change of address form.
Where can I find IRS Form 8822?
As with most other tax forms, you can find IRS Form 8822 on the IRS website. For your convenience, we’ve attached a copy of the latest version to the bottom of this article.
