What Form 8822 is for
Form 8822 tells the IRS that your home mailing address changed. It covers individual income tax returns like Forms 1040, 1040-SR, and 1040-NR, and it covers gift, estate, and generation-skipping transfer tax returns like Forms 706 and 709. You mail it on its own. Do not attach it to your tax return.
Individuals who moved use it. So do donors, executors, and administrators handling gift or estate returns. If the move also changes where your children get mail about the income tax returns they filed, send a separate form for each child. To change a business address, use Form 8822-B instead. The IRS estimates the form takes 16 minutes.
Who files Form 8822?
You file Form 8822 when your home mailing address changed and you want the Internal Revenue Service to know. It covers individual income tax returns and it covers gift, estate, or generation-skipping transfer tax returns. If the change also affects the mailing address for your children who filed income tax returns, complete and file a separate Form 8822 for each child. Changing both a home and a business address? Use Form 8822-B for the business address.
When do you use Form 8822?
You use the form after your home mailing address changes. Generally it takes 4 to 6 weeks to process a change of address. Do not attach the form to your return. Using the form is voluntary. But if the IRS does not have your current mailing address, you may not receive a notice of deficiency or a notice and demand for tax. Not receiving those notices does not stop penalties and interest from adding up on tax deficiencies.
Where do you mail Form 8822?
Where you send it depends on Part I. If you checked the box on line 2 for gift, estate, or generation-skipping transfer tax returns, send the form to the Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0023. If you did not check that box, the address depends on the state your old home mailing address was in. Do not send the form to the comments address in Washington, DC.
- 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: Kansas City, MO 64999-0023
- Florida, Louisiana, Mississippi, Texas: 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: Ogden, UT 84201-0023
- A foreign country, American Samoa, or Puerto Rico, an APO or FPO address, or Form 2555, 2555-EZ, or 4563 filers: 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
How do you fill out Form 8822?
Type or print your entries. In Part I you check the boxes for the returns this change affects, then give your name and social security number, and your spouse's name and social security number. Include any apartment, room, or suite number in the address space. Enter a P.O. box number instead of your street address only if your post office does not deliver mail to your street address. For a foreign address, follow that country's practice for the postal code and do not abbreviate the country.
If you receive your mail in care of a third party, such as an accountant or attorney, enter "C/O" followed by that party's name and street address or P.O. box. If you or your spouse changed your name because of marriage, divorce, or something similar, complete line 5. Also notify the Social Security Administration of the new name so its records match the name on your tax return. That prevents delays in processing your return and issuing refunds, and it safeguards your future social security benefits.
Who has to sign Form 8822?
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 checked the box on line 1 showing that you are establishing a separate residence. A representative signing on behalf of the taxpayer must attach a copy of the power of attorney to Form 8822, and Form 2848 works for that. The IRS will not complete an address change from an unauthorized third party. A daytime telephone number is optional.
Form 8822 line by line
| Line | What goes there |
|---|---|
| 1 | Check this box for individual income tax returns (Forms 1040, 1040-SR, 1040-NR), plus the box for a residence separate from your joint filing spouse. |
| 2 | Check this box for gift, estate, or generation-skipping transfer tax returns (Forms 706, 709). For Forms 706 and 706-NA, add the decedent's name and SSN. |
| 3a | Your name: first name, initial, and last name. |
| 3b | Your social security number. |
| 4a | Your spouse's name: first name, initial, and last name. |
| 4b | Your spouse's social security number. |
| 5a | Your prior name, if you changed it because of marriage, divorce, or something similar. |
| 5b | Your spouse's prior name, if your spouse changed it. |
| 6a | Your old address, with apartment number. A foreign address also needs the country name, province or county, and postal code. |
| 6b | Your spouse's old address, if it was different from line 6a. |
| 7 | Your new address, with the same apartment, P.O. box, and foreign address rules that apply to line 6a. |
| Part II | Signatures and dates from you, your spouse if you filed jointly, or a representative, executor, or administrator, plus an optional daytime phone number. |
Source: IRS, Form 8822 (Rev. Feb 2021). This page explains the form in plain English. It is not tax advice.