What Is Form 8822? IRS Change of Address Filing and Processing

Form 8822 is the IRS form an individual taxpayer files to update the home mailing address on federal tax records. Keeping that address current matters because the IRS mails refund checks, deficiency notices, and pre-levy warnings to whatever address it has on file, and those mailings can be legally valid whether or not you ever open them.¹

Who Files Form 8822

Any individual taxpayer who moves between tax filings can use Form 8822 to update the address tied to Form 1040 and, if it applies, gift, estate, or generation-skipping transfer tax returns (Forms 706 and 709).² Joint filers can submit a single form to update both records at once. A spouse who is establishing a separate residence after a joint filing checks a box on the form to update only their own address.

Two situations fall outside this form. If you’re about to file your next return anyway, you don’t need Form 8822: just put the new address on the return itself, and the IRS will update its records when it processes the filing.³ And businesses with an Employer Identification Number can’t use Form 8822 at all; they file Form 8822-B, which also covers a change in the entity’s responsible party.⁴

What the Form Asks For

You can download Form 8822 from the IRS website. It’s a short form, but the details must match the agency’s existing records or the change may be rejected or delayed.

Your full legal name and SSN or ITIN, matching your most recent return exactly.
Your spouse’s name and SSN or ITIN, if the last return was joint and both records need updating.
The old mailing address, formatted the way it appeared on your last filed return.
The new mailing address where you want future IRS correspondence sent.
Checkboxes indicating whether the change applies to individual income tax returns, gift and estate tax returns, or both.²

A daytime phone number is optional but lets the IRS clear up minor discrepancies without additional mail.

Signatures

The taxpayer must sign the form. If the last return was joint, the spouse must also sign, unless the box for a separate residence is checked. The form is not valid without the required signatures.²

An executor can sign on behalf of a deceased taxpayer to redirect any remaining correspondence. If you’re signing as an authorized representative rather than the taxpayer, attach a copy of your power of attorney; Form 2848 works for that purpose. The IRS will not process an address change submitted by an unauthorized third party.²

Where to Mail It

Form 8822 has to be mailed. There is no electronic filing option for this specific form. The correct destination depends on the state of your old address and on whether the change covers gift or estate tax returns.²

If the change applies to gift, estate, or generation-skipping transfer tax returns, mail the form to:

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

For individual income tax returns only, the IRS sorts filers into three groups by the state of the 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, and Wisconsin.
Austin, TX 73301-0023: Florida, Louisiana, Mississippi, and 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, and Wyoming.

Taxpayers in a foreign country, American Samoa, or Puerto Rico, or using an APO or FPO address, should send the form to the Austin address. Sending it to the wrong center won’t invalidate the filing, but the IRS will have to forward it internally, which slows things down.²

If you prefer a courier, the IRS accepts certain designated services from DHL Express, FedEx, and UPS for timely filing purposes. Not every service tier qualifies, so check the current IRS list before shipping.⁵

The IRS does not send a confirmation notice when the update is complete, so keeping proof of mailing, such as a certified mail receipt, protects you if a later dispute turns on whether you gave the agency a current address.

How Long Processing Takes

The IRS typically takes four to six weeks to process Form 8822 and update its records.² Keep monitoring your old address during that window in case correspondence is already in transit.

After the processing period, you can confirm the update by signing in to your IRS individual online account at IRS.gov and checking the Profile page.⁶ Calling the IRS help line also works.

Why the Address on File Matters

The IRS sends legally binding documents to your “last known address,” defined by federal regulation as the address on your most recently processed return unless you clearly notify the agency of a different one.¹ If you move without updating that address, mailings still count as valid whether or not you receive them.

Notice of Deficiency

When the IRS believes you owe additional tax, it issues a notice of deficiency, sometimes called a 90-day letter. Once that notice is mailed to your last known address, you have 90 days, or 150 days if the notice goes outside the United States, to petition the Tax Court.⁷ Miss that window because the letter went to your old address and you lose the right to challenge the amount before paying.

Collection Due Process Hearings

Before the IRS can levy your wages or seize property, it must send a pre-levy notice by certified or registered mail to your last known address. You then have 30 days to request a Collection Due Process hearing.⁸ The IRS is not required to prove you actually received the notice; mailing to the correct last known address is enough. If the 30 days pass without a hearing request, the hearing and later judicial review for that tax period are forfeited.⁹

Refund Checks

Paper refund checks are the other common casualty. The IRS notes that not every post office forwards government checks, even when you’ve filed a change of address with USPS.¹⁰ An undeliverable check comes back to the IRS, and getting it reissued can add weeks or months to the wait.

Other Ways to Notify the IRS

Form 8822 is the method that creates the clearest paper trail, but it’s not the only option the IRS accepts:¹⁰

Enter the new address on your next Form 1040. Records update during processing.
Mail a signed written statement to the service center where you filed your last return, including your full name, old address, new address, and SSN or ITIN.
Call the IRS or visit in person. Be ready to verify your identity and provide the same information.
Request the update through the Profile page of your individual online account at IRS.gov.⁶

A USPS change-of-address filing may reach the IRS through the National Change of Address database, but that route is not guaranteed. The IRS recommends notifying the agency directly regardless.¹⁰

What Form 8822 Does Not Cover

Filing Form 8822 updates your address only with the IRS. It does not change any record with a state tax agency, so if you owe state income tax or expect a state refund, contact that state’s department of revenue separately.

If you get health coverage through a Health Insurance Marketplace and receive advance premium tax credits, report your move directly to the Marketplace where you enrolled. The IRS instructions for Form 8962 direct taxpayers to tell the Marketplace of an address change so advance credits can be adjusted properly.¹¹ Form 8822 does not handle that on its own.

1
eCFR. 26 CFR 301.6212-2 – Definition of Last Known Address
2
Internal Revenue Service. Form 8822, Change of Address
3
Internal Revenue Service. Topic No. 157, Change Your Address – How to Notify the IRS
4
Internal Revenue Service. About 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. Online Account for Individuals – Frequently Asked Questions
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GovInfo. 26 USC 6213 – Restrictions Applicable to Deficiencies; Petition to Tax Court
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Office of the Law Revision Counsel. 26 USC 6330 – Notice and Opportunity for Hearing Before Levy
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eCFR. 26 CFR 301.6330-1 – Notice and Opportunity for Hearing Prior to Levy
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Internal Revenue Service. Address Changes
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Internal Revenue Service. Instructions for Form 8962 (2025)