Life events often bring with them changes in where we live—whether due to a new job, family reasons, retirement, or simply relocating. When you move, one of the most important steps in ensuring you receive vital tax correspondence from the Internal Revenue Service (IRS) is updating your address. IRS Form 8822, “Change of Address,” is the official document used to notify the IRS of your new mailing address. Filing this form helps avoid missed letters, delayed refunds, and potential compliance issues. This detailed guide explains everything you need to know about Form 8822.
What Is IRS Form 8822?
Form 8822 is a simple, one-page IRS form used by individuals to report a change of home mailing address. It ensures that all future IRS mailings—such as refund checks, tax notices, audit letters, and other important documents—are sent to the correct location.
This form can be used by individuals, estates, and trusts to change their last known address. Businesses, however, should use IRS Form 8822-B for business address changes.
Why Is It Important to File Form 8822?
Updating your address with the IRS is critical because:
- Tax Refunds: Refund checks sent to an old address can be delayed or lost.
- Notices and Correspondence: Failure to respond to time-sensitive notices (like audits or payment demands) could result in penalties.
- Compliance: IRS communications are assumed to be delivered if sent to your last known address. You’re still responsible even if you don’t receive them.
- Identity Protection PINs (IP PINs): If you use an IP PIN, it will be sent to the address on record.
Who Should File Form 8822?
You should file Form 8822 if:
- You are an individual taxpayer who has changed your home mailing address.
- You are a parent or guardian for a minor child whose tax information is sent to you.
- You are the executor of an estate and the estate’s mailing address has changed.
- You want to ensure the IRS has your most recent address before filing your next return.
When to File IRS Form 8822
You should file Form 8822 as soon as your address changes. Although there is no specific deadline, timely filing helps prevent delays in receiving IRS mail or refunds. It’s best to submit the form before filing your next return if your address changed recently.
How to Complete IRS Form 8822
Form 8822 is relatively straightforward. Below are the key sections:
Part I – Check Boxes
- Check box 1 if your home mailing address has changed.
- Check box 2 if the address for gift or generation-skipping transfer tax returns has changed.
- Estates and trusts may use boxes 3 and 4 to change addresses associated with Form 706 or other applicable filings.
Part II – Personal Information
- Line 1 and 2: Full name, Social Security Number (SSN), and spouse’s name and SSN (if applicable).
- Line 3: Your old mailing address as it appeared on your most recent tax return.
- Line 4: Your new mailing address, including apartment number, PO Box, or street address.
- Line 5: Signature and date. Both spouses must sign if a joint return was filed.
Where to Mail IRS Form 8822
The IRS has different mailing addresses for Form 8822 depending on where you live. The instructions attached to the form list all locations. Generally, you will send the completed form to one of the following addresses:
- If you live in Alabama, Georgia, North Carolina, South Carolina, Tennessee:
Department of the Treasury, IRS, Kansas City, MO 64999-0023 - All other states:
Department of the Treasury, IRS, Austin, TX 73301-0023
It is always a good idea to double-check the mailing address on the IRS website or the current form instructions, as addresses can change.
How Long Does It Take for the Address to Be Updated?
Once you mail Form 8822, it typically takes 4 to 6 weeks for the IRS to process the change and update your address in its system. Plan accordingly if you are expecting a refund or correspondence during that time.
Can You File IRS Form 8822 Online?
No. As of now, Form 8822 must be printed, signed, and mailed to the IRS. There is no e-file or fax submission option for this form. Ensure all information is complete and accurate to avoid processing delays.
What Happens If You Don’t File Form 8822?
If you fail to update your address with the IRS:
- Important tax notices may not reach you.
- You may miss refund checks or have them sent to the wrong address.
- Collection actions could be initiated if the IRS believes you’re ignoring notices you never received.
- You may not receive your annual IP PIN if you use identity protection services.
The IRS considers mail sent to your “last known address” as legally delivered—even if you never received it. That’s why keeping your address current is critical.
Difference Between Form 8822 and 8822-B
It’s important not to confuse Form 8822 with Form 8822-B:
- Form 8822: Used by individuals, trusts, and estates for personal address changes.
- Form 8822-B: Used by businesses and entities to change business mailing addresses or responsible party information.
Additional Tips
- Always use the latest version of Form 8822 from the IRS website.
- Retain a copy of the signed form for your records.
- Notify other tax-related agencies (state tax departments, Social Security Administration, etc.) separately—Form 8822 updates only the IRS.
- Use certified mail or a tracking number when sending the form for proof of submission.
Conclusion
IRS Form 8822 may seem like a minor form, but its importance cannot be overstated. Keeping your mailing address up to date with the IRS ensures timely delivery of critical information, protects your tax records, and helps prevent identity theft and financial issues. The form is easy to complete and takes just a few minutes to fill out and mail. If you’ve moved recently—or plan to—you should make Form 8822 part of your checklist for a smooth transition.
For the latest version of the form and mailing instructions, visit the official IRS website at www.irs.gov/forms-pubs/about-form-8822.