Form 8822 Change of Address

Form

8822

Change of Address
©

(Rev. December 2008)
Department of the Treasury
Internal Revenue Service

Part I

©

OMB No. 1545-1163

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.)
10
Business location
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. 12-2008)

Form 8822 (Rev. 12-2008)

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
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, general partner or LLC member
manager, plan administrator, fiduciary, or an
authorized representative must sign. An officer
is the president, vice president, treasurer, chief
accounting officer, etc.
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.

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

Page

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.

Filers Who Completed Part I
(You checked the box on line 1
only)
IF your old home mailing
address was in . . .

THEN use this
address . . .

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

Andover, MA
05501-0023

Alabama, Florida, Georgia,
North Carolina, South
Carolina, Virginia

Atlanta, GA
39901-0023

Kentucky, Louisiana,
Mississippi, Tennessee,
Texas

Austin, TX
73301-0023

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

Fresno, CA
93888-0023

Arkansas, Connecticut,
Delaware, Indiana,
Michigan, Missouri, New
Jersey, New York, Ohio,
Pennsylvania, Rhode Island,
West Virginia

Kansas City, MO
64999-0023

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

Austin, TX
73301-0023
USA

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

Filers Who Completed Part II
IF your old business address
was in . . .
Connecticut, Delaware,
District of Columbia, Georgia,
Illinois, Indiana, Kentucky,
Maine, Maryland,
Massachusetts, Michigan,
New Hampshire, New Jersey,
New York, North Carolina,
Ohio, Pennsylvania, Rhode
Island, South Carolina,
Tennessee, Vermont, Virginia,
West Virginia, Wisconsin

THEN use this
address . . .

Cincinnati, OH
45999-0023

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

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. 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 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.