IRS Form 8822 Instructions

When moving from one place to another, people often notify the post office of their change in address. But it’s also a good idea to inform the Internal Revenue Service, to avoid any tax issues. This article will walk you through changing your address by filing IRS Form 8822.

Let’s start by walking through this tax form, line by line.

How do I complete IRS Form 8822?

This one-page form is pretty straightforward. However, we’ll walk through it step by step.

Line 1: Individual income tax returns

For Line 1, simply check the respective box for individual income tax returns. You should check this box unless you’re not required to file an income tax return.

Check the additional box if your last tax return was a jointly filed return and you’re not moving to a new residence. This could be because of divorce or separation.

Line 2: Gift, estate, or generation-skipping transfer tax returns

Most people are not required to file gift tax returns (IRS Form 709) or estate and generation-skipping transfer tax returns (IRS Form 706). But if you are doing so, check the applicable box.

If you’re filing Form 706 or 706-NA, enter the name of the decedent and their Social Security number.

Line 3: Taxpayer name and SSN

In Line 3a, enter your name. For Line 3b, enter your full Social Security number.

Line 4: Spouse’s name and SSN

In Line 4a, enter your spouse’s name, if applicable. For Line 4b, enter your spouse’s full Social Security number.

Line 5: Prior Name(s)

Complete this field if your name changed, even if the cause was due to divorce or marriage. If you haven’t already, you may also want to file an application for a new Social Security card through the Social Security Administration. You can do this by filing Form SS-5.

Your prior name(s) should go into Line 5a, while your spouse’s prior name(s) should go into Line 5b, as applicable.

Line 6: Old address

Enter your complete old address, including street name, city, state, and zip code.

P.O Box

If you have a PO Box, enter your box number instead of the street number only if the post office does not deliver mail to your street address.

Foreign address

Follow the country’s practice for entering your address. Do not abbreviate the name of the country.

“In Care of” Address

If you receive your mail in care of a third party, such as your accountant or attorney, enter “C/O” followed by the third party’s name.

Line 6a applies to your old address, while Line 6b applies to your spouse’s old address, as applicable.

Line 7: New address

In Line 7, follow the same instructions as Line 6 as they pertain to your new mailing address.

Signature field

Taxpayer signature

If you are the taxpayer, you must sign the bottom of this form, unless you have an authorized representative signing for you (see below).

Spouse signature

If you are married, your spouse must sign as well, unless you checked the additional box in Line 1 indicating that you are establishing a separate residence after having previously filed a joint return.

Signature of representative

If a representative, such as an accountant, is signing on the taxpayer’s behalf, that person must attach a copy of your power of attorney or a completed IRS Form 2848, Power of Attorney and Declaration of Representative, to the completed Form 8822.

How do I file IRS Form 8822?

You cannot file this form electronically. You must file Form 8822 by mail.

The IRS mailing address depends on two factors:

• Whether or not you’re filing gift, estate, or GSTT tax returns on Forms 706 or 709
• Where your old home address used to be

Filing gift tax, estate tax, or GSTT tax returns

If you checked the box in Line 2 indicating that you’re involved in filing one of these tax returns, then send your completed form to:

Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999-0023

Filing by location of old address

There are three U.S. based IRS locations for taxpayers to file their completed Form 8822.

IRS Service Center, Kansas City

Taxpayers located in the following states should mail their completed change of address form to:

Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999-0023

IRS Service Center, Ogden

Taxpayers located in the following states should mail their completed change of address form to:

Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0023

IRS Service Center, Austin

Taxpayers located in the following states should mail their completed change of address form to:

Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0023

• Florida
• Louisiana
• Mississippi
• Texas

Additionally, send your completed form to the Austin address if one of the following applies to your situation:

• You’re moving from a foreign country
• You’re moving from American Samoa or Puerto Rico
  • You’re excluding income under IRC Section 933 as a resident of Puerto Rico
• You’re moving from an APO or FPO address
• You file one of the following tax forms:
  • IRS Form 2555 or 2555-EZ
  • IRS Form 4563
• You are a dual status alien or non bona fide resident of Guam or the U.S. Virgin Islands.

If you are a bona fide resident of Guam or the Virgin Islands, see below.

Guam

Bona fide residents of Guam should send their completed Form 8822 to:

Department of Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921

U.S. Virgin Islands

Bona fide residents of the U.S. Virgin Islands should send their completed Form 8822 to:

V.I. Bureau of Internal Revenue
6115 Estate Smith Bay
Suite 225
St. Thomas, VI 00802

Video walkthrough

Watch this instructional video to learn more about changing your address with Form 8822.

Frequently asked questions

Where can I find IRS Form 8822?

As with most other tax forms, you can find IRS form 8822 on the IRS website. For your convenience, we’ve attached a copy of the latest version to the bottom of this article.

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