How to Fill Out Form 8822 for a Change of Address

When you move, informing the Internal Revenue Service (IRS) of your new address is a necessary step to ensure you receive tax refunds and other official correspondence. The primary method for this is Form 8822, Change of Address. This form is for individuals updating their home mailing address for tax purposes, such as for Form 1040 filings. It should not be confused with Form 8822-B, which is designated for businesses to report a change in their mailing address or responsible party.

Information Needed for Form 8822

You can download the most current version of Form 8822 from the IRS website. You will need the full names and Social Security Numbers (SSN) or Individual Taxpayer Identification Numbers (ITIN) for yourself and your spouse if you file a joint tax return. It is also necessary to have your complete old mailing address as it appears on your most recent tax return. You must also provide your complete new mailing address, including any apartment or suite number. If you are using the form for gift or estate tax returns, you will need the decedent’s name and SSN.

Completing the Form Line by Line

Part I is for changing your home mailing address and is the section most individual filers will complete. On lines 1 and 2, you check boxes to indicate which tax forms the change affects, such as individual income tax returns (Form 1040) or gift tax returns (Form 709). If you previously filed a joint return but are now establishing a separate residence, there is a specific box to check on line 1.

Lines 3 and 4 require your name and SSN, as well as your spouse’s if applicable. Line 5 is for reporting any prior names for you or your spouse. You will enter your old mailing address on line 6a and your new mailing address on line 7. Part II of the form is less common and pertains to changes of a business address that does not have an Employer Identification Number (EIN).

You must sign and date the form for it to be considered valid by the IRS. If you filed your last return jointly, both spouses must sign the Form 8822. If you are an authorized representative signing for the taxpayer, you must attach a copy of your power of attorney, such as Form 2848.

How to Submit Your Completed Form

Once the form is filled out and signed, mail it to the correct IRS service center. The mailing address you use is determined by your old mailing address, not your new one. The instructions on Form 8822 provide a list of addresses based on the state of your former residence.

If you are filing to change an address related to a gift, estate, or generation-skipping transfer tax return, the form should be sent to the Kansas City, MO service center regardless of your old address.

After mailing the form, it takes the IRS four to six weeks to process the change and update your records. You will not receive a confirmation notice, but the agency will begin using your new address for all future correspondence once the update is complete.