Where to File Form 8822: IRS Addresses by State and Filer Type

Form 8822 goes to one of three IRS service centers: Kansas City, Missouri; Austin, Texas; or Ogden, Utah. Which one depends on the state listed as your old address and on whether you are changing the address for individual income tax returns or for gift, estate, and generation-skipping transfer tax returns. Where to file Form 8822 is set by the form’s own instructions, and sending it to the wrong center can add weeks to processing.1Internal Revenue Service. Form 8822, Change of Address

Two points to fix before you address the envelope. Routing is based on your old home mailing address, not your new one. And if you checked line 2 on the form (gift, estate, or GST returns) rather than line 1 (individual income tax returns), the state chart does not apply at all — every line 2 form goes to Kansas City.

Mailing Addresses by State for Individual Returns

If you checked line 1 on Form 8822, match the state of your old address to one of the three centers below.1Internal Revenue Service. Form 8822, Change of Address

Kansas City, MO 64999-0023

Send to: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0023, if your old address was in:

  • 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

Send to: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0023, if your old address was in:

  • Florida
  • Louisiana
  • Mississippi
  • Texas

Ogden, UT 84201-0023

Send to: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0023, if your old address was in:

  • 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

International, Military, and U.S. Territory Filers

Mail Form 8822 to the Austin center — Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0023 — if any of the following apply:1Internal Revenue Service. Form 8822, Change of Address

  • Your old address was in a foreign country, American Samoa, or Puerto Rico.
  • You use an APO or FPO military address.
  • You file Form 2555 (Foreign Earned Income).
  • You are a dual-status alien.

Two territories route differently because you file with local tax authorities rather than the IRS. Bona fide residents of Guam send the form to the Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921. Bona fide residents of the U.S. Virgin Islands send it to the V.I. Bureau of Internal Revenue, 6115 Estate Smith Bay, Suite 225, St. Thomas, VI 00802.1Internal Revenue Service. Form 8822, Change of Address

Gift, Estate, and Generation-Skipping Transfer Tax Returns

If you checked line 2 on the form, the state chart does not apply. Every address change tied to Forms 706, 709, and related gift, estate, and GST filings goes to a single location: Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0023.1Internal Revenue Service. Form 8822, Change of Address

Businesses Use Form 8822-B and Different Addresses

Form 8822 is for individual taxpayers. If you are changing the address of a business or other entity with an Employer Identification Number, or reporting a change to a responsible party, you need Form 8822-B instead.2Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business The routing is also different from the individual form, and it uses only two centers.3Internal Revenue Service. Where to File Form 8822-B

Send Form 8822-B to Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999, if your old business address was in Connecticut, Delaware, the District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia, or Wisconsin.

Send it to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201, if your old business address was in Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, or Wyoming.

A change to the responsible party must be reported within 60 days on Form 8822-B.4Internal Revenue Service. Form 8822-B, Change of Address or Responsible Party – Business

Signing and Sending the Form

Before you drop the envelope in the mail, confirm the form is signed. If your last return was a joint filing, both spouses must sign and date, unless you checked the box indicating you are establishing a separate residence. An authorized representative can sign on your behalf only if they attach a copy of the power of attorney, typically Form 2848. The IRS will not process an address change submitted by an unauthorized third party.1Internal Revenue Service. Form 8822, Change of Address

Standard postage is fine, but the form contains your Social Security Number, so certified mail with a return receipt is worth the small extra cost for proof of delivery. Processing generally takes four to six weeks. The IRS does not send a confirmation letter for an individual address change; the update has taken effect when your next piece of IRS mail arrives at the new address.5Internal Revenue Service. Address Changes