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Official form guide
Form 8822: Change of Address
IRS Form 8822 is used to notify the Internal Revenue Service of a change in home mailing address for an individual, gift, estate, or generation-skipping transfer tax return; processing generally takes 4 to 6 weeks.
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IRS Form 8822 - Change of Address
IRS Form 8822 is used to notify the Internal Revenue Service of a change in home mailing address for an individual, gift, estate, or generation-skipping transfer tax return; processing generally takes 4 to 6 weeks.
Risk Radar
Scan points- 1Failure to attach a power of attorney copy when signing as a representative will result in an 'unauthorized' change.
- 2Not checking the box on line 1 if establishing a separate residence from a joint filing spouse.
- 3Failing to include an apartment, room, or suite number in the address space provided.
- 4Omitting the signature of the spouse when the last return was a joint return (unless Line 1 is checked).
- 5Sending the form to the incorrect address based on whether Line 2 was checked.
Plain English
This form tells the IRS where you need to receive your official mail. You use Form 8822 when your primary mailing address changes. If this change also applies to children who filed taxes, a separate Form 8822 must be filed for each child.
Submission Date
- Filing date: 2021-01-26 22:13:52
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when notifying the Internal Revenue Service that a home mailing address has changed for an individual, gift, estate, or generation-skipping transfer tax return.
- Do not use Form 8822 to notify the IRS of a change in business address; use Form 8822-B instead.
- Check Form 1040 (or similar) when changing the home mailing address for an individual income tax return.
Form selector
Use this form or another form?
Joint Return, establishing separate residence
Check the box on line 1 if you are moving to a residence separate from your spouse; otherwise, check the appropriate boxes.
✓ Confirm Line 1 is checked correctly.
Foreign Address Change
If the new address is foreign, complete all required spaces for foreign country name, province/county, and postal code.
✓ Ensure you do not abbreviate the country name.
Representative Signing
If a representative signs, they must attach a copy of the power of attorney (Form 2848) to Form 8822.
✓ Failure to attach the POA may result in the IRS not completing the change.
Children's Returns Change
If you are notifying the IRS about a change for your children who filed returns, complete and file a separate Form 8822 for each child.
✓ Verify that every child's return has its own copy of this form.
Deadline or filing window
The filing window is triggered by the address change itself. There is no specific deadline date mentioned, but the IRS estimates it takes 4 to 6 weeks to process the notification. The use of Form 8822 is voluntary.
Checklist
What you need before filling it out
Home Mailing Address
New address details (no., street, apt. no., city/town, state, ZIP code) · Part I of Form 8822
Foreign Address Details
Foreign country name, province/county, postal code · Spaces below Line 1 on Form 8822
Joint Return Signature
Spouse’s signature and date · Part II of Form 8822 (if applicable)
Representative Signature
Representative's signature, date, and title · Part II of Form 8822
Primary Filing Address Selection
Check box on Line 2 (or lack thereof) · Part I/Part II instructions
P.O. Box Use
Box number entered instead of street address · Instructions for Form 8822
Before you submit
- 1Complete Part I by checking all boxes that this change affects.
- 2If the new address is foreign, complete the corresponding foreign address spaces on Form 8822.
- 3Ensure the taxpayer, executor, donor, or authorized representative signs and dates in Part II.
- 4If filing for a joint return, verify the spouse's signature and date are present (unless Line 1 box was checked).
- 5If signing as a representative, attach a copy of the power of attorney (Form 2848) to Form 8822.
- 6If you checked the box on line 2 for an individual income tax return, use the Kansas City mailing address.
- 7Confirm that if your old address was in a specific location, the correct corresponding mailing address is used.
How to file this form
- 1Complete Part I of IRS Form 8822 by checking all relevant boxes and providing your new home mailing address details.
- 2If applicable, complete the foreign address spaces on Form 8822; if using a P.O. box, enter only the box number in the appropriate space.
- 3Complete Part II by signing and dating as the taxpayer/representative, including spouse's signature if necessary.
- 4Determine the correct mailing address based on whether you checked the box on line 2 of Form 8822.
- 5Mail IRS Form 8822 to the designated Department of the Treasury, Internal Revenue Service Center.
Known limitations
- 1Form 8822 does not apply to changing a business address; Form 8822-B is used for that purpose.
- 2If an individual's change of address affects their children who filed income tax returns, a separate Form 8822 must be completed and filed for each child.
- 3The form does not cover changes to the name alone; if a name change occurred (due to marriage, divorce, etc.), line 5 on Form 8822 must be completed.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 8822 is dated February 2021 (Rev. 2-2021). Information about future developments affecting Form 8822 is available at www.irs.gov/form8822.
What changed or needs a fresh check
- Edition date — confirm the revision date reads February 2021 (Rev. 2-2021).
- Fee — Not stated in the official source.
- Mailing address — Confirm that the correct mailing address is used based on whether Line 2 was checked.
- Signature — Verify that the appropriate party (taxpayer, executor, donor, or representative) has signed and dated it.
Quick Facts
Downloads
After you file
- 1Keep a copy of the signed Form 8822.
- 2If you are a representative signing for the taxpayer, attach a copy of your power of attorney (Form 2848) to Form 8822.
- 3Generally, expect the change of address to take 4 to 6 weeks to process by the Internal Revenue Service.
- 4If failing to provide the correct mailing address on Form 8822, penalties and interest will continue to accrue even if notices are not received.
Sources
- SRCForm 8822 is for Individual income tax returns (Forms 1040, 1040-SR, 1040-NR, etc.) — Instructions p.1
- SRCThe purpose of Form 8822 is to notify the IRS if you changed your home mailing address — Instructions p.2
- SRCIt generally takes 4 to 6 weeks to process a change of address — Instructions p.2
- SRCIf filing jointly, the spouse must sign unless line 1 indicates a separate residence — Instructions p.2
- SRCIf you are a representative signing, attach a copy of your power of attorney (Form 2848) — Instructions p.2
- SRCIf checking box on line 2, send Form 8822 to: Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0023 — Instructions p.2
- SRCThe estimated average time to complete and file this form is 16 minutes — Instructions p.2
- SRCIf your old home mailing address was in Guam (bona fide residents), send it to: Department of Revenue and Taxation, Government of Guam P.O. Box 23607 GMF, GU 96921 — Instructions p.2
Common confusion points
What do I do if my old home address was in a specific location?
Confusion
The filing address depends on whether you checked the box regarding establishing a separate residence (line 2) or where your old address was located.
→ Check the 'Where To File' section to determine which mailing address applies.
What is the difference between using a P.O. Box and a street address?
Confusion
Use a P.O. Box only if your post office does not deliver mail directly to your street address.
→ Enter the box number in the space provided instead of the full street address.
Must my spouse sign Form 8822 if we filed jointly?
Confusion
The spouse must sign unless you checked the box on line 1 indicating you are establishing a residence separate from the spouse.
→ Check the box on line 1 first to confirm this exception.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If you are an authorized representative, attach Form 2848 (power of attorney) to Form 8822.
Questions about IRS Form 8822
What is IRS Form 8822 used for?
This form tells the IRS where you need to receive your official mail. You use Form 8822 when your primary mailing address changes. If this change also applies to children who filed taxes, a separate Form 8822 must be filed for each child.
Who must file IRS Form 8822?
An individual filing an income tax return, or someone acting as a representative, executor, administrator, or donor must file IRS Form 8822.
What information does IRS Form 8822 require?
Part I collects the checkboxes indicating what changes are affected (like Individual income tax returns), while Part II requires signatures and contact information. The form also allows for listing prior names if they changed due to marriage or divorce.
When is IRS Form 8822 due?
The source does not state a specific filing deadline, but it notes that generally, processing a change of address takes 4 to 6 weeks.
Where do I file IRS Form 8822?
If the filer checked the box on line 2 (indicating a joint return), send Form 8822 to: Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0023. Otherwise, use the address that applies based on your old home mailing address.
How do I complete IRS Form 8822?
First, complete Part I by checking all boxes that reflect the changes. Then, fill out the required addresses (including foreign details if applicable) and include any apartment/suite numbers. Finally, the taxpayer, executor, donor, or representative must sign in Part II, ensuring a spouse signs if it was a joint return.
What happens if IRS Form 8822 is filed incorrectly?
If the filer fails to provide the IRS with their current mailing address, they may not receive a notice of deficiency or a notice and demand for tax; penalties and interest will continue to accrue despite this failure.
Confusion — what should I check?
The filing address depends on whether you checked the box regarding establishing a separate residence (line 2) or where your old address was located. Check the 'Where To File' section to determine which mailing address applies.
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