How to fill out Form 8822

Who needs this form

Use Form 8822 when you move, or your mailing address changes, and you want the IRS to have the new address before your next return. The IRS sends notices to your address of record; penalties and interest keep running even if a notice goes to an old address.

Form 8822 is one of several ways to tell the IRS:

• Write the new address on your next tax return.
• Send a signed statement with your full name, old and new addresses, and your SSN, ITIN or EIN to the IRS office where you filed your last return.
• Tell the IRS in person or by phone, after it verifies your identity.

A change filed with the Postal Service may update the IRS too, but not all post offices forward government checks, so tell the IRS directly.

Pick another form in these cases:

• A business address or responsible party change goes on Form 8822-B. If both your home and business addresses change, file both forms.
• Each child who files their own return and moved with you needs their own Form 8822.

See also our guide to changing your address with the IRS.

What to have ready

• Your name and SSN, and your spouse's if your last return was joint.
• Any prior names, if you or your spouse changed names since your last return.
• Your old address, your spouse's old address if different, and your new address.
• For a gift or estate tax return, the decedent's name and SSN (Forms 706 and 706-NA).
• If you sign for someone else, a copy of your power of attorney, such as Form 2848.

Step by step

1. Check the returns this change affects Line 1 and Line 2

   Check Line 1 for individual income tax returns (Forms 1040, 1040-SR, 1040-NR and others). If your last return was joint and you now live apart from that spouse, also check the box on line 1. Check Line 2 for gift, estate or generation-skipping transfer tax returns (Forms 706, 709 and others); for Forms 706 and 706-NA, add the decedent's name and SSN.

2. Enter your names and numbers Line 3a to Line 4b

   Write your name and SSN on Line 3a and Line 3b, and your spouse's on Line 4a and Line 4b if your last return was joint.

3. Add prior names Line 5a and Line 5b

   If you or your spouse changed names because of marriage, divorce or another reason, enter the earlier names. Also tell the Social Security Administration your new name, so its records match your tax return and refunds are not delayed.

4. Give the old addresses Line 6a and Line 6b

   Enter your old address on Line 6a, with any apartment, room or suite number. Use Line 6b only if your spouse's old address was different. Use a P.O. box only if your post office does not deliver to your street address.

5. Give the new address Line 7

   Enter the new address in full. For a foreign address, follow the country's practice for the postal code and do not abbreviate the country name. If your mail goes to someone else, such as an accountant, write "C/O" followed by their name and address.

6. Sign and date Part II

   The taxpayer, executor, donor or an authorized representative signs and dates Part II. If your last return was joint, your spouse signs too, unless you checked the box on line 1 because you now live apart. A representative attaches a copy of the power of attorney; the IRS does not make a change requested by an unauthorized third party. A daytime phone number is optional.

Common mistakes

Where it goes

Mail Form 8822 by itself. The IRS lists no fax or online option for it.

If you checked the box on line 2 (gift, estate or generation-skipping transfer tax): Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0023.

Otherwise, use the state of your old home mailing address:

• Alabama, Arkansas, Delaware, Georgia, Illinois, Indiana, Iowa, Kentucky, Maine, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, North Carolina, Oklahoma, South Carolina, Tennessee, Vermont, Virginia, Wisconsin: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0023.
• Florida, Louisiana, Mississippi, Texas: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0023.
• Alaska, Arizona, California, Colorado, Connecticut, District of Columbia, Hawaii, Idaho, Kansas, Maryland, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, Pennsylvania, Rhode Island, South Dakota, Utah, Washington, West Virginia, Wyoming: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0023.
• A foreign country, American Samoa or Puerto Rico (or excluding income under section 933), an APO or FPO address, filers of Form 2555, 2555-EZ or 4563, dual-status aliens, and residents of Guam or the Virgin Islands who are not bona fide residents: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0023.
• Bona fide residents of Guam: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921.
• Bona fide residents of the Virgin Islands: V.I. Bureau of Internal Revenue, 6115 Estate Smith Bay, Suite 225, St. Thomas, VI 00802.

It generally takes 4 to 6 weeks for the IRS to process a change of address.