IRS Form 8822: Change of Address Instructions and Mailing

To change your home address with the IRS using Form 8822, fill in your old and new addresses, check the box for each type of return the change applies to, sign it (both spouses sign if your last return was joint), and mail the one-page form to the IRS service center that handles your prior state. The IRS Form 8822 change of address process takes about four to six weeks to show up in IRS records.¹

Getting the form in promptly matters because of how the IRS treats mail. Under 26 U.S.C. § 6212, any notice of deficiency the IRS mails to your “last known address” is legally delivered whether you open it or not, and whether the post office returns it or not.² Miss the 90-day window to respond, and the proposed tax is assessed automatically, with penalties and interest running from there.¹

Who Should Use Form 8822

Form 8822 is for individuals. Use it if you file a personal return like Form 1040, 1040-SR, or 1040-NR, or if you file a gift, estate, or generation-skipping transfer tax return (Forms 706, 709, and related).³

If you need to change a business address tied to an Employer Identification Number, or update the responsible party on a business account, use Form 8822-B instead.⁴ Changing both at once means filing both forms separately.⁵

Filling Out Form 8822 Line by Line

The form is one page. A few fields trip people up, so work through them in order.¹

Check the Boxes for Affected Returns

At the top of the form, check Line 1 if the change applies to individual income tax returns (Form 1040 and its variants). Check Line 2 if it applies to gift, estate, or generation-skipping transfer tax returns. Check both if both apply. Different IRS units handle different return types, so checking the wrong box, or no box, can delay the update.

Names and Social Security Numbers

Enter your full name and SSN on lines 3a and 3b. If your last return was a joint return, enter your spouse’s name and SSN on 4a and 4b exactly as they appeared on that return. Line 5a is where you list any prior names, if you’ve changed yours since your last filing.

Old and New Addresses

Line 6a is your previous mailing address, meaning the one the IRS currently has on file; it should match the address on your most recently processed return. Line 7 is the new address where you want future IRS correspondence sent. Both lines accommodate P.O. boxes and foreign addresses.

Signatures

If your last return was joint, both spouses must sign. One signature works only if the other spouse has given the signer a power of attorney, in which case attach a copy of the authorization. There’s one exception, covered next.

The Separate Residence Box for Separated or Divorcing Spouses

If you filed jointly before but are now living apart from your spouse, check the box on Line 1 indicating you’re establishing a separate residence. With that box checked, only your signature is needed.¹

This matters legally. Once the IRS knows you’ve established a separate residence, it must send a duplicate copy of any joint notice of deficiency to each spouse at their respective address by certified or registered mail.² Skip this step during a divorce, and a notice mailed to your ex’s address still counts as valid delivery to you.

Where to Mail Form 8822

There is no single address. Where you send the form depends on which boxes you checked and the state of your old home address. Do not attach Form 8822 to a tax return; mail it on its own.¹

If You Checked Line 2 (Gift, Estate, or Transfer Tax)

Mail to: Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0023.

If You Checked Only Line 1 (Individual Income Tax)

Pick the service center for the state of your old address:

Kansas City, MO 64999-0023: Alabama, Arkansas, Delaware, Georgia, Illinois, Indiana, Iowa, Kentucky, Maine, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, North Carolina, Oklahoma, South Carolina, Tennessee, Vermont, Virginia, Wisconsin
Austin, TX 73301-0023: Florida, Louisiana, Mississippi, Texas
Ogden, UT 84201-0023: Alaska, Arizona, California, Colorado, Connecticut, District of Columbia, Hawaii, Idaho, Kansas, Maryland, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, Pennsylvania, Rhode Island, South Dakota, Utah, Washington, West Virginia, Wyoming
Austin, TX 73301-0023: Foreign countries, American Samoa, Puerto Rico, APO/FPO addresses

Bona fide residents of Guam and the U.S. Virgin Islands file with their respective territorial tax agencies instead of the IRS.¹

Regular USPS mail is fine. If you want proof of delivery, the IRS also accepts certain service levels from DHL Express, FedEx, and UPS. Check the IRS list of qualifying services before paying for a courier, because not every option counts.⁶

Processing Time and Timing With Your Return

The IRS generally takes four to six weeks to process a change of address.¹ During that window, watch mail at both addresses if you can. Setting up USPS mail forwarding alongside Form 8822 helps bridge the gap.

If you’re due a refund and have already moved, don’t wait on the address change before filing. Put your new address on the return itself and send Form 8822 separately. The return covers your current filing; Form 8822 updates your general correspondence record.

Other Ways to Change Your Address

Form 8822 is the dedicated method, but it’s not the only one the IRS accepts:⁷

Enter the new address when you file your next tax return. This works if you’re filing soon; if your next return is months away, Form 8822 updates records faster.
Call the IRS. Have your full name, SSN or ITIN, and both addresses ready. Expect identity-verification questions.
Send a signed written statement to your IRS service center with your full name, old address, new address, and SSN.

A USPS change-of-address alone is not reliable. The IRS may pull your new address from the Postal Service’s National Change of Address database, but the agency warns that not all post offices forward government checks, so notify the IRS directly.⁷ The IRS online account cannot be used to change your address either; it points users back to Form 8822 or the methods above.⁸

1
Internal Revenue Service. Instructions for Form 8822 Change of Address
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Office of the Law Revision Counsel. 26 USC 6212 – Notice of Deficiency
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Internal Revenue Service. About Form 8822, Change of Address
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Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business
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Internal Revenue Service. Instructions for Form 8822-B – Change of Address or Responsible Party – Business
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Internal Revenue Service. Private Delivery Services (PDS)
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Internal Revenue Service. Address Changes
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Internal Revenue Service. Online Account for Individuals – Frequently Asked Questions