How to File Form 8822: Change of Address
Learn the correct procedure for notifying the IRS of a new mailing address to ensure you receive important tax documents and refunds without interruption.
Informing the Internal Revenue Service (IRS) of your new address is a necessary step to ensure you receive tax refunds and other correspondence. While you can update your address on your annual tax return, Form 8822, Change of Address, is used for changes that occur between filings. Failing to update your address means the IRS will send mail to your last known address, which can lead to missed notices.
Preparing Your Change of Address Form
You must use the correct form for your situation. Individuals use Form 8822, Change of Address, for their personal mailing address. Business entities with an Employer Identification Number (EIN) must use Form 8822-B, Change of Address or Responsible Party — Business. Both forms are available for download on the IRS website.
To complete Form 8822, provide your full name, Social Security Number (SSN), and your spouse’s information if you filed a joint return. The form requires your old mailing address as it appeared on your last tax return and your new mailing address. You must also check the boxes at the top of the form to indicate which tax forms the change affects, such as individual income or gift tax returns.
For Form 8822-B, you will need the business name as it appears on tax documents, the company’s EIN, and the old and new mailing addresses. This form is also used to update the physical location of the business if it differs from the mailing address or to change the business’s responsible party.
Filing Your Completed Form with the IRS
Mail the completed form to the correct IRS service center. The mailing address is not the same for all filers and can be found in the form’s instructions. The specific address you must use depends on the location of your old mailing address.
After you mail the form, the IRS generally takes four to six weeks to update your records. Filing a change of address with the U.S. Postal Service (USPS) is not a substitute for notifying the IRS directly. Government checks, including tax refunds, are not forwarded by the USPS and are instead returned to the IRS.
Because government mail is not forwarded, filing the correct form is the only way to ensure you receive all correspondence. If you filed a joint return and are now establishing a separate residence from your spouse, you must provide information for both spouses, and both signatures are required.