IRS Form 8822 is the official “Change of Address” form that taxpayers use to notify the Internal Revenue Service when their home mailing address changes. Filing this form helps ensure that important IRS documents, refund checks, and tax notices are sent to your current address, keeping you informed about your tax status and obligations. It applies to individual income tax returns, gift tax returns, estate tax returns, and generation-skipping transfer tax returns.
Timely submission of Form 8822 is important because the IRS may continue to send correspondence to your old address if they are not notified. While moving your address with the Postal Service helps, it does not update the IRS. Therefore, completion and mailing of this form directly to the IRS is necessary. The usual processing time for the IRS to update the address is about 4 to 6 weeks.
If you’re changing a business address, that requires a separate form called Form 8822-B. Note that if you are updating addresses for children who file their own returns, a separate Form 8822 should be filed for each child.
How To File Form 8822
You must mail Form 8822 to the appropriate IRS address based on the location of your old home address. Do not attach this form to your tax return; it is sent separately. Ensure the form is typed or legibly printed. Include all required signatures and, if filing on behalf of someone else, attach your power of attorney.
Check the IRS website or the form’s instructions for the correct IRS address where you should send the form based on your previous residence’s state. Accuracy here ensures faster processing.
How To Complete Form 8822
Part I — Change Of Address For Individual Income Tax Returns
- Check Applicable Boxes (Line 1)
Mark the box(es) to indicate which tax return type your new address applies to: - Decedent Information (If Applicable) (Line 2)
If filing for estate or generation-skipping transfer tax returns (Forms 706/706-NA), enter the decedent’s full name and Social Security number. - Your Name (Line 3a)
Enter your full legal name: first name, middle initial, and last name. - Your Social Security Number (Line 3b)
Provide your social security number or taxpayer identification number. - Spouse’s Name (Line 4a)
If applicable, enter your spouse’s full name. - Spouse’s Social Security Number (Line 4b)
Enter your spouse’s social security number, if applicable. - Your Prior Name(s) (Line 5a)
If your name changed due to marriage, divorce, or other legal reason, enter previous names here. - Spouse’s Prior Name(s) (Line 5b)
Enter your spouse’s former names, if applicable. - Your Old Address (Line 6a)
Provide your old home mailing address: street number, street name, apartment/suite number, city, state, and ZIP code.
If it’s a P.O. Box, follow specific instructions provided in the form.
If your old address was outside the U.S., complete the additional foreign country, province, and postal code fields. - Spouse’s Old Address (Line 6b)
Enter your spouse’s previous address if different from yours. - Your New Address (Line 7)
Fill in your new current home mailing address, including street number, street name, apartment/suite number, city, state, and ZIP code.
For foreign addresses, include the country, province, and postal code as per the country’s standard.
Do not abbreviate the country name.
Part II — Signature And Daytime Contact Number
- Daytime Telephone Number
Enter a phone number where you can be reached if the IRS has questions (optional but recommended). - Signature
Sign your name to certify the address change request. - Date
Enter the date of your signature. - Representative’s Signature (If Applicable)
If the form is filed by a representative, authorized agent, or executor, they must sign here and provide date and title. - Spouse’s Signature (If Joint Return)
If you filed a joint tax return last year and did not check the box indicating separate residency on line 1, your spouse should also sign and date here.
Important Additional Notes
- If a third party files the form on your behalf, attach a power of attorney (Form 2848) to authorize the representative.
- Changing your business address requires Form 8822-B, not this form.
- The IRS recommends submitting this form as soon as your mailing address changes to avoid missing tax communications.
- Processing times typically range from 4 to 6 weeks.
- If you have recently changed your name, be sure also to notify the Social Security Administration to avoid delays.
Frequently Asked Questions
Do I need to file Form 8822 if I move?
Yes, filing Form 8822 is necessary to update your address with the IRS and ensure you receive all tax notices and refunds.
Can I file Form 8822 online?
No, Form 8822 must be mailed to the IRS address specified based on your old residence location.
Do I need to file Form 8822 for my children?
Yes, if your children file their own income tax returns, a separate Form 8822 should be submitted for each child.
What happens if I don’t update my address with the IRS?
You may miss important tax notices or refunds, leading to delays or penalties.