Filing Form 8822 means printing it, filling it out, signing it, and mailing it to the IRS. The form cannot be filed electronically, and even the IRS online account for individuals directs taxpayers to submit Form 8822 by mail for address changes. Plan on four to six weeks of processing time from the date the IRS receives it.
What You Need Before You Start
The form itself is short. You’ll need your Social Security number or ITIN, your old address exactly as it appeared on your last filed return, and your new mailing address. Check the box on Line 1 if the change relates to individual income tax returns, Line 2 for gift, estate, or generation-skipping transfer tax returns, or both if both apply.
Joint filers should read the signature rules carefully. If your last return was filed jointly and you’re both moving to the same new address, both spouses must sign. If you’re separating and establishing a different residence from the spouse on your last joint return, check the box indicating separate residences; in that case only the spouse who is moving needs to sign.
Where to Mail Form 8822
The mailing address depends on your old home address, not your new one. The “Where To File” section of the form groups states by IRS service center. If your old address was in New York, Illinois, or Virginia, for example, the form goes to the Department of the Treasury in Kansas City, MO. Other states route to Ogden, UT, or Austin, TX. Check the current instructions before you seal the envelope, because a form sent to the wrong service center will be delayed.
Form 8822 also accommodates foreign addresses. Lines 6a, 6b, and 7 include fields for the foreign country name, province or county, and postal code. Follow the destination country’s format for postal codes and spell out the country name in full rather than abbreviating.
If your old address was already outside the United States, in American Samoa or Puerto Rico, or at an APO or FPO address, mail the form to the IRS in Austin, TX 73301-0023. The same Austin address applies if you file Form 2555 for the foreign earned income exclusion.
Other Ways to Update Your Address
Form 8822 is the most common method, but it isn’t the only one. The IRS accepts address changes through several channels.
- File your next tax return with the new address. The IRS updates your address of record when it processes a return showing a different address, so if you’re close to filing season this may be the simplest option.
- Send a signed written statement. Include your full name, old address, new address, and SSN or ITIN. If your last return was joint and you still live with your spouse, both of you need to sign. Mail the letter to the IRS service center where you filed your last return.
- Call the IRS. You’ll need to verify your identity, so have your full name, SSN or ITIN, and both addresses ready. The IRS may ask additional verification questions.
- Have an authorized representative submit the change. A tax professional with a valid power of attorney on Form 2848 can file for you and must attach a copy of the power of attorney. The IRS will not accept address changes from unauthorized third parties.
Whichever method you use, expect four to six weeks of processing from the date the IRS receives your notification.
Why You Shouldn’t Rely on USPS Forwarding
Filing a change of address with the Postal Service is a normal part of moving, and it might seem like enough. It isn’t. The IRS cross-references the USPS National Change of Address database and may update your records based on what it finds, but “may” is doing a lot of work in that sentence. The IRS also warns that not all post offices forward government checks, so your everyday mail may follow you while your refund check sits in limbo. USPS forwarding typically expires after 12 months, so a notice sent 14 months after your move won’t reach you either. File a change of address with USPS for regular mail, and separately notify the IRS.
The Last Known Address Rule
This is where a routine administrative task turns into a real legal risk. Federal law authorizes the IRS to send a notice of deficiency to your “last known address,” and a notice sent there is legally valid whether or not you actually receive it.
Your last known address is the address on your most recently filed and properly processed federal tax return, unless you’ve given the IRS clear notification of a different address through Form 8822, a written statement, a phone call, or a new return. Without that notification, the old address on your last return is your legal address for IRS purposes, even if you moved two years ago.
Here’s why that matters. When the IRS mails a notice of deficiency to your last known address, you have 90 days to file a petition with the Tax Court, or 150 days if the notice is sent to an address outside the United States. If you never see the notice because it went to an apartment you moved out of, the clock still runs. After the deadline passes the IRS assesses the tax, and you lose the right to challenge it in Tax Court before paying. Your only remaining option is to pay the full amount and then sue for a refund in federal district court or the Court of Federal Claims, a far more expensive path. Penalties and interest continue to accrue on the deficiency regardless of whether you received the notice.
Taxpayers abroad get the longer 150-day window, but the underlying problem is the same. If the notice goes to a U.S. address you no longer use, the extra time doesn’t help if you never see the letter.
If You Run a Business, Use Form 8822-B Instead
Form 8822 is for individuals. Any entity with an Employer Identification Number, whether a corporation, partnership, LLC, or tax-exempt organization, must use Form 8822-B to report a new business mailing address or location. Form 8822-B is also paper-only and mails to a service center determined by the business’s old address. It’s the correct form even for a single-member LLC with an EIN.