Form 8822 Change of Address

8822

Form
(Rev. January 2011)
Department of the Treasury
Internal Revenue Service

Change of Address
▶
▶

OMB No. 1545-1163

Please type or print.

See instructions on back.

▶

Do not attach this form to your return.

Before you begin: If you are changing both your home and business address, use a separate Form 8822 to report each change.

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, 709, etc.)
▶ For Forms 706 and 706-NA, enter the decedent’s name and social security number below.
▶ Decedent’s name
▶ Social security number
3a Your name (first name, initial, and last name)
3b

4a

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

5a

Your prior name. See instructions.

5b

Spouse’s prior name. See instructions.

6a

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

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 or foreign address, see instructions.

7

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

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

12

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

13

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

14

New business location, if different from mailing address (no., street, room or suite no., city or town, state, and ZIP code). If a foreign address, see instructions.

Part III

Signature
Daytime telephone number of person to contact (optional)

Your signature

Date

If joint return, spouse’s signature

Date

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

▲▲

▲▲

Sign
Here

▶

If Part II completed, signature of owner, officer, or representative Date
Title
Cat. No. 12081V

Form 8822 (Rev. 1-2011)

Form 8822 (Rev. 1-2011)

Page

Purpose of Form

Where To File

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.

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. The IRS automatically updates your
address of record based on any new address
you provide the U.S. Postal Service (USPS). We
use the information in the USPS's National
Change of Address database. IRS also
automatically updates your address of record
when the USPS changes your address because
of a new Zip Code boundary or other
administrative reason. IRS notices or documents
sent to a taxpayer's “last known address,” are
legally effective even if the taxpayer never
receives it.

Filers Who Completed Part I
(You checked the box on line 1
only)

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 . . .

Florida, Georgia
—Before July 1, 2011

Atlanta, GA
39901-0023

Florida, Georgia
—After June 30, 2011

Kansas City, MO
64999-0023

Changing both home and business
addresses? If you are, use a separate Form
8822 to show each change.

Alabama, Kentucky,
Louisiana, Mississippi,
Tennessee, Texas

Austin, TX
73301-0023

Prior Name(s)

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

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
CAUTION 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.

!
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Connecticut, Delaware,
District of Columbia, Maine,
Maryland, Massachusetts,
Missouri, New Hampshire,
New Jersey, New York,
North Carolina, Ohio,
Pennsylvania, Rhode Island,
South Carolina, Vermont,
Virginia, West Virginia
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
nonpermanent resident of
Guam or the Virgin Islands.

Fresno, CA
93888-0023

Kansas City, MO
64999-0023

Austin, TX
73301-0023

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 THEN use this
was in . . .
address . . .
Connecticut, Delaware, District
of Columbia, Georgia, Illinois,
Indiana, Kentucky, Maine,
Maryland, Massachusetts,
Michigan, New Hampshire,
Cincinnati, OH
New Jersey, New York, North
45999-0023
Carolina, Ohio, Pennsylvania,
Rhode Island, South Carolina,
Tennessee, Vermont, Virginia,
West Virginia, Wisconsin

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 identifying 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.