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IRSOther IRS Forms (1000–1999)

Official form guide

Form 12509: 12509

IRS Form 12509 is used to request a change of address for a previously filed tax return when the taxpayer is moving to a foreign address. File it after a return is filed and the address on the return is no longer correct.

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Form Overview

IRS Form 12509 - 12509

IRS Form 12509 is used to request a change of address for a previously filed tax return when the taxpayer is moving to a foreign address. File it after a return is filed and the address on the return is no longer correct.

It captures the taxpayer’s name, Social Security Number or ITIN, the tax year of the return being corrected, the old address, and the new foreign address.

Risk Radar

Scan points
  • 1An un‑signed Form 12509 will be returned and your address won’t change.
  • 2Leaving the tax year blank or incorrect
  • 3Misspelling the foreign address, causing delivery failure
  • 4Forgetting to sign the form
  • 5Using an outdated edition of the form

Plain English

If you filed a U.S. tax return and later moved abroad, you use this form to tell the IRS where to send future notices. It updates the address on the return already on file, not a new return.

Submission Date

  • Filing date: 2018-05-16 23:01:07
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

foreignfuture

Hover a term to preview the meaning.

What this form is for

  • Use when you need to change a U.S. tax return address to a foreign location
  • Do not use for domestic address changes – use Form 8822 instead
  • If you need to change the address on multiple years, submit a separate Form 12509 for each year

Form selector

Use this form or another form?

Domestic address change

Handles U.S. address updates

✓ Verify the address is U.S. before filing

Form 8822

Changing address for an estate or trust

Business/estate address updates

✓ Confirm entity type

Form 8822‑B

Amending a return with address change

Corrects return contents and address

✓ Use only if other return data also need correction

Form 1040‑X

Deadline or filing window

There is no statutory deadline for filing Form 12509, but the IRS recommends submitting it promptly after moving abroad. Delays increase the chance that notices are sent to the old address and may affect refund delivery or audit correspondence.

Checklist

What you need before filling it out

1

Taxpayer name

Social Security Card or ITIN letter · IRS records

⚠ Typos in name✕ High
2

Old address

Copy of the original filed return · Prior return copy

⚠ Mismatch with IRS file✕ Medium
3

New foreign address

Utility bill or foreign passport page · Personal records

⚠ Incorrect country code✕ High
4

Tax year

Copy of the return being corrected · Prior return transcript

⚠ Wrong year selected✕ Medium

Before you submit

  1. 1Use the latest edition of Form 12509
  2. 2Enter SSN/ITIN exactly as on the original return
  3. 3Provide the correct tax year for the return to be updated
  4. 4Write the full foreign address, including country and postal code
  5. 5Sign and date the form in the designated area
  6. 6Attach a copy of a government‑issued ID if the instructions require it
  7. 7Double‑check spelling of all names and addresses
  8. 8Mail to the correct IRS International Services address

How to file this form

  1. 1Download Form 12509 from IRS.gov
  2. 2Print on single‑sided 8.5" x 11" paper
  3. 3Complete personal info, old address, new foreign address, and tax year
  4. 4Sign and date the form
  5. 5Attach required ID copy if instructed
  6. 6Place in an envelope with correct IRS mailing address
  7. 7Send via USPS with tracking if possible

Known limitations

  1. 1Form does not change the address on future returns automatically; each new return must list the new address
  2. 2Only updates the address on the specific tax year indicated
  3. 3No electronic filing option is available
  4. 4The IRS may request additional proof of the foreign address

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 12509 is active and accepted for the 2024 filing year. The IRS updates the edition periodically; check the PDF date before use.

What changed or needs a fresh check

  • Edition date – verify the PDF shows the current tax year (e.g., 2024)
  • Fee – no filing fee for Form 12509
  • Mailing address – use the address in the latest instructions
  • Signature line – ensure a valid signature is present
  • Paper size – print on standard 8.5" x 11" paper

Form Preview

Form 12509 page 1

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Form 12509 page 2

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Quick Facts

The taxpayer (or authorized representative) who has an existing U.S. tax return and is moving to a foreign address files this form.
It captures the taxpayer’s name, Social Security Number or ITIN, the tax year of the return being corrected, the old address, and the new foreign address.
Submit the form as soon as the foreign address is known; there is no specific deadline, but timely filing avoids missed notices.
Mail the completed form to the IRS address listed in the instructions for Form 12509, typically the International Services office in Austin, TX.
If the address isn’t updated, the IRS may send important notices to the old address, causing delays, penalties, or loss of refunds.
1. Download the latest Form 12509 PDF from IRS.gov. 2. Fill in personal identification, old and new addresses, and the tax year of the return to be corrected. 3. Sign and date the form. 4. Attach a copy of a government‑issued ID if requested. 5. Mail to the address in the instructions.

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After you file

  1. 1Keep a copy of the signed Form 12509 and mailing receipt
  2. 2Monitor mail for any IRS notices to the old address
  3. 3Check the IRS “Get Transcript” tool after 4–6 weeks to confirm the address change
  4. 4Update the address on any future tax returns you file
  5. 5Inform your tax preparer or software of the new address

Sources

  • SRCForm 12509 title and purposeIRS official form description
  • SRCAddress change to foreign locationIRS instructions for Form 12509
  • SRCNo filing feeIRS fee schedule for Form 12509
  • SRCMailing addressIRS instructions page for Form 12509
  • SRCSignature requirementForm 12509 line items
  • SRCEdition date locationPDF header of Form 12509
  • SRCNo electronic filingIRS filing options for Form 12509

Common confusion points

Form 12509 vs. Form 8822

Many think they are interchangeable

→ Verify if the new address is foreign

Tax year field

Users think it’s the current year

→ Enter the year of the return you are correcting

Signature requirement

Some omit thinking it’s optional

→ Signature is mandatory for processing

Mailing address

Some send to the general IRS address

→ Use the International Services address in the instructions

Workflow map

Related forms and next steps

2 signals

Before

Form 1040 (original return) | Used with: Form 12509 to update its address | After: No further action unless other changes needed

Current

12509

After

None listed

Often used with

Form 8822 for domestic moves | If something goes wrong: IRS will send a notice to the old address prompting a correction

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Source transparency

Copyright & Licensing - US Government Forms

Independent guide

BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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