IRS 8822 Change of Address Form
(Rev. January 2012)
Change of Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns)
Department of the Treasury Internal Revenue Service
▶ Please type or print. ▶ See instructions on back. ▶ Do not attach this form to your return.
OMB No. 1545-1163
Complete This Part To Change Your Home Mailing Address
Check all boxes this change affects:
▶ 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 ……………………… ▶
▶ For Forms 706 and 706-NA, enter the decedent’s name and social security number below.
Signature of representative, executor, administrator/if applicable
If joint return, spouse’s signature
For Privacy Act and Paperwork Reduction Act Notice, see back of form.
Cat. No. 12081V
Form 8822 (Rev. 1-2012) Individual income tax returns (Forms 1040, 1040A, 1040EZ, 1040NR, etc.) Gift, estate, or generation-skipping transfer tax returns (Forms 706, 709, etc.) ▶ Decedent’s name ▶Social security number Your name (first name, initial, and last name) Your social security number Spouse’s name (first name, initial, and last name) Spouse’s social security number Your prior name(s). See instructions. Spouse’s prior name(s). See instructions. Your old address (no., street, apt. no., city or town, state, and ZIP code). If a P.O. box, see instructions. If foreign address, also complete spaces below, see instructions. Foreign country name Foreign province/county Foreign postal codeSpouse’s old address, if different from line 6a (no., street, apt. no., city or town, state, and ZIP code). If a P.O. box, see instructions. If foreign address, also complete spaces below, see instructions. Foreign country name Foreign province/county Foreign postal code New address (no., street, apt. no., city or town, state, and ZIP code). If a P.O. box, see instructions. If foreign address, also complete spaces below, see instructions. Foreign country name Foreign province/county Foreign postal code Daytime telephone number of person to contact (optional) ▶ Title
Form 8822 (Rev. 1-2012)
Purpose of Form
You can use Form 8822 to notify the Internal Revenue Service if you changed your home mailing address. 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? Use Form 8822-B to change your business address.
Future developments. The IRS has created a page on IRS.gov for information about Form 8822 and its instructions, at www.irs.gov/form8822. Information about any future developments affecting Form 8822 (such as legislation enacted after we release it) will be posted on that page.
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.
Be sure to include any apartment, room, or suite number in the space provided.
Enter your box number instead of your street address only if your post office does not deliver mail to your street address.
Follow the country’s practice for entering the postal code. Please do not abbreviate the country.
“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.
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 a representative signing on behalf of the taxpayer, you must attach to Form 8822 a copy of your 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.
Where To File
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. 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 . . .|
|Alabama, Connecticut, Delaware, District of Columbia, Georgia, Kentucky, Maine, Maryland, Massachusetts, Missouri, New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia||Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0023|
|Florida, Louisiana, Mississippi, Texas||Department of the Treasury Internal Revenue Service Austin, TX 73301-0023|
|Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oklahoma, Oregon, South Dakota, Utah, Washington, Wisconsin, Wyoming||Department of the Treasury Internal Revenue Service Fresno, CA 93888-0023|
|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 non bona fide resident of Guam or the Virgin Islands.||Department of the Treasury Internal Revenue Service Austin, TX 73301-0023|
|Guam: bona fide residents||Department of Revenue and Taxation Government of Guam P.O. Box 23607 GMF, GU 96921|
|Virgin Islands: bona fide residents||V.I. Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Thomas, VI 00802|