Summary of changes

IRS - OMB REVIEW REQUEST FORM
Request for OMB review of currently approved document:
Date:

11/03/2011

Name: Ishmael

P. Alejo

Office Symbols: SE:W:CAR:MP:T:I:IT
Phone Number:

202-622-3695

Summary of Changes
Form 8822 and its instructions are used by taxpayers to inform the IRS of a change in their mailing address (see
Treas. Reg. 301.6212-2). In response to a focus group, the following changes were made to this form.
First, the form was split into two forms - Form 8822 and Form 8822-B. The content for each form is similar except that
the Form 8822-B is focused on business taxpayers and Form 8822 is focused on individual taxpayers. The titles of the
forms are now Form 8822 (Change of Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax
Returns) and Form 8822-B (Change of Address - Business).
Second, with regards to Form 8822, the apartment number boxes were removed as separate boxes. Instead they
were incorporated into one address entry field.
Third, with regards to Form 8822, a new box was added to enter a spouse's prior names.
The above major changes will facilitate the reporting of address changes because the separation of the forms will
eliminate any ambiguities as to how to request an address change for taxpayers who have a business. Furthermore,
this will focus the forms to a particular purpose and will reduce the amount of information that a taxpayer will need to
enter. Attached below are Forms 8822 and 8822-B for your review.

Impact on Approved Collection
Public
Law No.

Regulation
No.

Other
Code
References

SAMPLE:
PL 109-567

REG-345675-08

RP 2009-134

Focus Group

+/- 5

Change In IRS Form
& Instructions
No. of Filers
Words

+/- 20,000

+/- 500

Attachments

+/- 1

743,985

*Please insert how this new (PL, REG, or other), document will affect the currently approved collection.