8822 C hange of Address

Form 8822 (Rev. December 2007), Change of Address
Purpose: This is the first circulated draft of the Form 8822 (Rev. December 2007) for
your review and comments. See below for a discussion of the major changes.
TPCC Meeting: None, but one may be arranged if requested.
Prior Version: Form 8822 (Rev. December 2006) is available at:
http://www.irs.gov/pub/irs-pdf/f8822.pdf
Other Products: Circulations of draft tax forms, instructions, notices, and publications
are posted at:
http://taxforms.web.irs.gov/draft_products.html
Comments: Please email, fax, or call with any comments by September 28, 2007.
Also please email any comments to the reviewer at [email protected]
Michael C. Young
Tax Forms and Publications
SE:W:CAR:MP:T:I:S
Email: [email protected]
Phone: 202-622-9791
Fax: 202-622-5015
Description of Major Changes for Form 8822 (Rev. 12-2007)
Form
We updated the revision date.
Instructions
“In Care of” Address: This instruction has been edited because it applies to individuals
and estates (Part I), as well as business taxpayers (Part II).
Signature: We revised this instruction to clarify who must sign Parts I and II, and to
include a “Caution” that authorized representatives signing Form 8822 must attach a
power of attorney. [Employee suggestion adopted]
Where To File:
• We added “Department of the Treasury” to the “Where To File” address for all
taxpayers so that the mailing addresses of the service centers will now require
three lines instead of two, per a request from the USPS.
•

We updated the “Where To File” addresses for “Filers Who Checked the Box on
Line 1 and Completed Part I” to conform with the “Where Do You File?”
addresses in the 2007 Instructions for Form 1040. The four digit CAF number for
the Form 8822 remains -0023.

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Date

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
INSTRUCTIONS TO PRINTERS
FORM 8822, PAGE 1 of 2
PRINTS: HEAD to HEAD
MARGINS: TOP 13mm (1⁄ 2 ”), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄ 2 ”) x 279mm (11”)
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

8822

Part I

Date

Signature

O.K. to print
Revised proofs
requested

Change of Address
©

(Rev. December 2007)
Department of the Treasury
Internal Revenue Service

Action

©

OMB No. 1545-1163

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Please type or print.
©

See instructions on back.

Do not attach this form to your return.

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, 709, etc.)
© For Forms 706 and 706-NA, enter the decedent’s name and social security number below.
©

Decedent’s name

©

Social security number
3b

3a

Your name (first name, initial, and last name)

4a

Spouse’s name (first name, initial, and last name)

5

Prior name(s). See instructions.

6a

Old address (no., street, city or town, state, and ZIP code). If a P.O. box or foreign address, see instructions.

Apt. no.

6b

Spouse’s old address, if different from line 6a (no., street, city or town, state, and ZIP code). If a P.O. box or foreign address, see instructions.

Apt. no.

7

New address (no., street, city or town, state, and ZIP code). If a P.O. box or foreign address, see instructions.

Apt. no.

Part II

4b

Your social security number

Spouse’s social security number

Complete This Part To Change Your Business Mailing Address or Business Location

Check all boxes this change affects:
8
Employment, excise, income, and other business returns (Forms 720, 940, 940-EZ, 941, 990, 1041, 1065, 1120, etc.)
9
Employee plan returns (Forms 5500, 5500-EZ, etc.)
Business location
10
11a Business name
11b Employer identification number

Old mailing address (no., street, city or town, state, and ZIP code). If a P.O. box or foreign address, see instructions.

Room or suite no.

13

New mailing address (no., street, city or town, state, and ZIP code). If a P.O. box or foreign address, see instructions.

Room or suite no.

14

New business location (no., street, city or town, state, and ZIP code). If a foreign address, see instructions.

Room or suite no.

12

Part III

Signature
Daytime telephone number of person to contact (optional)

Sign
Here

©
©

©

(

)

Your signature

Date

If joint return, spouse’s signature

Date

For Privacy Act and Paperwork Reduction Act Notice, see back of form.

©
©

If Part II completed, signature of owner, officer, or representative Date

Title
Cat. No. 12081V

Form

8822

(Rev. 12-2007)

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8822, PAGE 2 of 2
MARGINS: TOP 13mm (1⁄ 2 ”), CENTER SIDES.
PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20.
INK: BLACK
1
FLAT SIZE: 216mm (8 ⁄ 2 ”) x 279mm (11”)
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8822 (Rev. 12-2007)

Purpose of Form
You can use Form 8822 to notify the Internal
Revenue Service if you changed your home or
business mailing address or your business
location. 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? If you are, use a separate
Form 8822 to show each change.

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
Enter the information in the following order:
city, province or state, and country. Follow the
country’s practice for entering the postal code.
Please do not abbreviate the country name.

“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

Page

the address shown next that applies to you.
Generally, it takes 4 to 6 weeks to process
your change of address.

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CAUTION

If you checked the box on line
2, see Filers Who Checked
the Box on Line 2 or
Completed Part II for where
to file this form.

Filers Who Checked the Box on
Line 1 and Completed Part I

THEN use this
address . . .

IF your old home mailing
address was in . . .

District of Columbia, Maine,
Maryland, Massachusetts,
New Hampshire, New York,
Vermont

Andover, MA
05501-0023

Alabama, Delaware, Florida,
Georgia, North Carolina,
Rhode Island, South
Carolina, Virginia

Atlanta, GA
39901-0023

Kentucky, Louisiana,
Mississippi, Tennessee,
Texas, APO, FPO

Austin, TX
73301-0023

Alaska, Arizona, California,
Colorado, Hawaii, Idaho,
Iowa, Kansas, Minnesota,
Montana, Nebraska,
Nevada, New Mexico,
North Dakota, Oklahoma,
Oregon, South Dakota,
Utah, Washington,
Wisconsin, Wyoming

Fresno, CA
93888-0023

Arkansas, Connecticut,
Illinois, Indiana, Michigan,
Missouri, New Jersey, Ohio,
Pennsylvania, West Virginia

Kansas City, MO
64999-0023

American Samoa
Guam:
Nonpermanent residents
Puerto Rico (or if excluding
income under Internal
Revenue Code
section 933)
Virgin Islands:
Nonpermanent residents
Dual-status aliens
Foreign country:
U.S. citizens and those
filing Form 2555,
Form 2555-EZ, or Form 4563

Austin, TX
73301-0023

If you are completing Part I, 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).
If you are completing Part II, an officer,
owner, member, general partner, fiduciary, or
an authorized representative must sign. An
officer is the president, vice president,
treasurer, chief accounting officer, etc.

Guam:
Permanent residents

Department of Revenue
and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921

Virgin Islands:
Permanent residents

V.I. Bureau of
Internal Revenue
9601 Estate Thomas
Charlotte Amalie
St. Thomas, VI 00802

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
CAUTION
this, you can use Form 2848. The
Internal Revenue Service will not complete an
address change from an “unauthorized” third
party.

IF your old business address
was in . . .

Where To File
Send this form to the Department of the
Treasury, Internal Revenue Service Center,
and

Alabama, Alaska, Arizona,
Arkansas, California, Colorado,
Florida, Georgia, Hawaii, Idaho,
Iowa, Kansas, Louisiana,
Minnesota, Mississippi,
Missouri, Montana, Nebraska,
Nevada, New Mexico, North
Dakota, Oklahoma, Oregon,
South Dakota, Tennessee,
Texas, Utah, Washington,
Wyoming, any place outside the
United States

Filers Who Checked the Box on
Line 2 or Completed Part II

Connecticut, Delaware,
District of Columbia, Illinois,
Indiana, Kentucky, Maine,
Maryland, Massachusetts,
Michigan, New Hampshire,
New Jersey, New York, North
Carolina, Ohio, Pennsylvania,
Rhode Island, South Carolina,
Vermont, Virginia, West
Virginia, Wisconsin

THEN use this
address . . .

Cincinnati, OH
45999-0023

2

Ogden, UT
84201-0023

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. 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. common- wealths 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.
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.
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.
Generally, tax returns and return information
are confidential, as required by section 6103.
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.
The time needed to complete and file this
form will vary depending on individual
circumstances. The estimated burden for
individual taxpayers filing this form is approved
under OMB control number 1545-0074 and is
included in the estimates shown in the
instructions for their individual income tax
return. The estimated burden for all other
taxpayers who file this form 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, Tax Products
Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 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.