IRS 8822 Change of Address Form

Should a registered taxpayer change her/his home mailing address, the Internal Revenue Service must be informed of the change through the filing of Form 8822. If the change also applies to the children’s mailing address, taxpayer must explicitly state this information on the form.Download

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Form  	8822	
(Rev. January 2012)
Department of the Treasury  
Internal Revenue Service 	
Change of Address	                                   	
(For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Retu\
rns)	
▶  Please type or print. 	 
▶	
  See instructions on back.    	▶ Do not attach this form to your return.	
OMB No. 1545-1163	
Part I 	Complete This Part To Change Your Home Mailing Address 	
Check all boxes this change affects: 
1 	
Individual income tax returns (Forms 1040, 1040A, 1040EZ, 1040NR, etc.)\
 ▶ If your  last return  was a joint  return  and you are now  establishing  a residence  separate from the spouse  with whom 
you filed that return, check here   ...........................  	
 ▶	
2 	Gift, estate, or generation-skipping transfer tax returns (Forms 706, 7\
09, etc.) 
▶ 
For Forms 706 and 706-NA, enter the decedent’s name and social securi\
ty number below. 
▶ Decedent’s name 	▶ Social security number 
3a	
Your name (first name, initial, and last name) 	3b 	Your social security number 	
4a	Spouse’s name (first name, initial, and last name) 	4b 	Spouse’s social security number	
5a	Your prior name(s). See instructions. 	
5b	Spouse's prior name(s). See instructions. 	
6a	Your old address (no., street, apt. no., city or town, state, and ZIP code). If a P.O. \
box, see instructions. If foreign address, also complete spaces below,  \
           
see instructions. 	
Foreign country name	Foreign province/county	Foreign postal code	
6b 	Spouse’s old address, if different from line 6a (no., street, apt. no., city or town, state, \
and ZIP code). If a P.O. box, see instructions. If foreign address, als\
o 
complete spaces below, see instructions.	
Foreign country name	Foreign province/county	Foreign postal code	
7 	New address (no., street, apt. no., city or town, state, and ZIP code). If a P.O. \
box, see instructions. If foreign address, also complete spaces below, s\
ee 
instructions.	
Foreign country name	Foreign province/county	Foreign postal code	
Part II 	Signature 	
Daytime telephone number of person to contact (optional)   ▶
Sign  
Here 	
▲
Your signature 	Date 	
▲
Signature of representative, executor, administrator/if applicable 	Date 	▲
If joint return, spouse’s signature 	Date 	
▲
Title 	
For Privacy Act and Paperwork Reduction Act Notice, see back of form. 	Cat. No. 12081V 	Form  	8822 	 (Rev. 1-2012)

Form 8822 (Rev. 1-2012) 	Page  	2 	
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. 
Changing both home and business  
addresses? Use Form 8822-B to change 
your business address.
Future developments. The IRS has created a 
page on IRS.gov for information about Form 
8822 and its instructions, at www.irs.gov/
form8822. Information about any future 
developments affecting Form 8822 (such as 
legislation enacted after we release it) will be 
posted on that page.
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). 
▲	!	CAUTION	
If you are a representative signing  
on behalf of the taxpayer, you  
must attach to Form 8822 a copy  
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 
Send this form to the Department of the  
Treasury, Internal Revenue Service Center,  
and the address shown next that applies to  
you. Generally, it takes 4 to 6 weeks to  
process your change of address.
Note. If you checked the box on line 2, or you 
checked the box on both lines 1 and 2, send  
this form to: Cincinnati, OH 45999-0023. 
IF your old home mailing  
address was in . . . 	THEN use this  
address . . . 	
Alabama, Connecticut, 
Delaware, District of 
Columbia, Georgia, 
Kentucky, Maine, Maryland, 
Massachusetts, Missouri, 
New Hampshire, New 
Jersey, New York, North 
Carolina, Pennsylvania, 
Rhode Island, South 
Carolina, Tennessee, 
Vermont, Virginia, West 
Virginia	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, Arkansas, 
California, Colorado, Hawaii,  
Idaho, Illinois, Indiana, Iowa, 
Kansas, Michigan, 
Minnesota, Montana,  
Nebraska, Nevada,  
New Mexico, North Dakota,  
Ohio, Oklahoma, Oregon, 
South Dakota, Utah, 
Washington, Wisconsin, 
Wyoming 	Department of the  Treasury 
Internal Revenue  Service 
Fresno, CA 
93888-0023 	
A foreign country, American 
Samoa, or Puerto Rico (or 
are excluding income under 
Internal Revenue Code 
section 933), or use an APO 
or FPO address, or file Form 
2555, 2555-EZ, or 4563, or 
are a dual-status alien or non 
bona fide resident of Guam 
or the Virgin Islands.	Department of the  Treasury 
Internal Revenue  Service 
Austin, TX 
73301-0023 	
Guam:                           
bona fide residents	Department of 
Revenue and Taxation  Government of Guam  P.O. Box 23607 
GMF, GU 96921 	
Virgin Islands:                         
bona fide residents	V.I. Bureau of 
Internal Revenue 
6115 Estate Smith Bay  Suite 225 
St. Thomas, VI 00802 	
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. 
If you have comments concerning the  
accuracy of this time estimate or suggestions  
for making this form simpler, we would be  
happy to hear from you. You can write to the
Internal Revenue Service                    
Individual and Specialty Forms and 
Publications Branch              
SE:W:CAR:MP:T:I                                   
1111 Constitution Ave. NW                 
IR-6526                                         
Washington, DC 20224 
Do not send the form to this address. 
Instead, see Where To File on this page.