Future Developments
Information about developments affecting Form 8822 (such as legislation enacted after we release it) is at www.irs.gov/form8822.
Purpose of Form
You can use Form 8822 to notify the Internal Revenue Service if you changed your home mailing address. If this change also affects the mailing address for your children who filed income tax returns, complete and file a separate Form 8822 for each child. If you are a representative signing for the taxpayer, attach to Form 8822 a copy of your power of attorney. Generally, it takes 4 to 6 weeks to process a change of address.
Changing both home and business addresses? Use Form 8822-B to change your business address.
Prior Name(s)
If you or your spouse changed your name because of marriage, divorce, etc., complete line 5. Also, be sure to notify the Social Security Administration of your new name so that it has the same name in its records that you have on your tax return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits.
Addresses
Be sure to include any apartment, room, or suite number in the space provided.
P.O. Box
Enter your box number instead of your street address only if your post office does not deliver mail to your street address.
Foreign Address
Follow the country’s practice for entering the postal code. Please do not abbreviate the country.
“In Care of” Address
If you receive your mail in care of a third party (such as an accountant or attorney), enter “C/O” followed by the third party’s name and street address or P.O. box.
Signature
The taxpayer, executor, donor, or an authorized representative must sign. If your last return was a joint return, your spouse must also sign (unless you have indicated by checking the box on line 1 that you are establishing a separate residence).
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If you are a representative signing |
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on behalf of the taxpayer, you |
must attach to Form 8822 a copy |
CAUTION |
of your power of attorney. To do |
this, you can use Form 2848. The Internal Revenue Service will not complete an address change from an “unauthorized” third party.
Where To File
•If you checked the box on line 2, send Form 8822 to: Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0023.
•If you did not check the box on line 2, send Form 8822 to the address shown here that applies to you:
IF your old home mailing |
THEN use this |
address was in . . . |
address . . . |
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Alabama, Arkansas, |
Department of the |
Delaware, Georgia, Illinois, |
Treasury |
Indiana, Iowa, Kentucky, |
Internal Revenue |
Maine, Massachusetts, |
Service |
Minnesota, Missouri, New |
Kansas City, MO |
Hampshire, New Jersey, |
64999-0023 |
New York, North Carolina, |
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Oklahoma, South Carolina, |
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Tennessee, Vermont, |
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Virginia, Wisconsin |
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Florida, Louisiana, |
Department of the |
Mississippi, Texas |
Treasury |
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Internal Revenue |
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Service |
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Austin, TX |
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73301-0023 |
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Alaska, Arizona, California, |
Department of the |
Colorado, Connecticut, |
Treasury |
District of Columbia, |
Internal Revenue |
Hawaii, Idaho, Kansas, |
Service |
Maryland, Michigan, |
Ogden, UT |
Montana, Nebraska, |
84201-0023 |
Nevada, New Mexico, |
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North Dakota, Ohio, |
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Oregon, Pennsylvania, |
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Rhode Island, South |
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Dakota, Utah, Washington, |
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West Virginia, Wyoming |
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A foreign country, |
Department of the |
American Samoa, or |
Treasury |
Puerto Rico (or are |
Internal Revenue |
excluding income under |
Service |
Internal Revenue Code |
Austin, TX |
section 933), or use an |
73301-0023 |
APO or FPO address, or |
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file Form 2555, 2555-EZ, |
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or 4563, or are a dual- |
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status alien or non bona |
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fide resident of Guam or |
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the Virgin Islands. |
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Guam: |
Department of |
bona fide residents |
Revenue and |
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Taxation |
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Government of |
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Guam |
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P.O. Box 23607 |
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GMF, GU 96921 |
Virgin Islands: |
V.I. Bureau of |
bona fide residents |
Internal Revenue |
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6115 Estate |
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Smith Bay, |
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Suite 225 |
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St. Thomas, VI 00802 |
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Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Our legal right to ask for information is Internal Revenue Code sections 6001 and 6011, which require you to file a statement with us for any tax for which you are liable. Section 6109 requires that you provide your social security number on what you file. This is so we know who you are, and can process your form and other papers.
Generally, tax returns and return information are confidential, as required by section 6103. However, we may give the information to the Department of Justice and to other federal agencies, as provided by law. We may give it to cities, states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
The use of this form is voluntary. However, if you fail to provide the Internal Revenue Service with your current mailing address, you may not receive a notice of deficiency or a notice and demand for tax. Despite the failure to receive such notices, penalties and interest will continue to accrue on the tax deficiencies.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is 16 minutes.
Comments. You can send comments from www.irs.gov/FormComments. Or you can write to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. DO NOT SEND THE FORM TO THIS ADDRESS. Instead, see Where To File, earlier.