Where you mail Form 8822 depends on the state of your old home address, not your new one. The IRS routes individual change-of-address forms to one of three service centers: Kansas City, Missouri; Ogden, Utah; or Austin, Texas. There is no electronic filing option, so the form has to go by paper mail, and sending it to the wrong center can add weeks while the IRS reroutes it internally.1Internal Revenue Service. Form 8822, Change of Address
One exception overrides the state lookup entirely: if you’re changing an address for gift, estate, or generation-skipping transfer tax returns (the line 2 box on the form), every filer sends it to Kansas City regardless of location. More on that below.
Mail to Kansas City If Your Old Address Was in These States
Send Form 8822 to:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0023
Use this address if your previous home 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, or Wisconsin.1Internal Revenue Service. Form 8822, Change of Address
Mail to Ogden If Your Old Address Was in These States
Send Form 8822 to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0023
Use this address if your previous home was in Alaska, Arizona, California, Colorado, Connecticut, the 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, or Wyoming.1Internal Revenue Service. Form 8822, Change of Address
A few of these assignments aren’t intuitive. Connecticut, Maryland, Michigan, Ohio, Pennsylvania, and Rhode Island all route to Ogden rather than Kansas City, even though they sit east of the Mississippi. Check the list rather than guessing by geography.
Mail to Austin If Your Old Address Was in These States
Send Form 8822 to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0023
Use this address if your previous home was in Florida, Louisiana, Mississippi, or Texas.1Internal Revenue Service. Form 8822, Change of Address
Foreign Addresses, Military APO/FPO, and Territory Filers
Austin is also the destination for most filers outside the fifty states. Mail Form 8822 to the Austin address above if your old address was in a foreign country, American Samoa, or Puerto Rico; if you used an APO or FPO military address; if you filed Form 2555 (foreign earned income) or Form 4563 (income exclusion for American Samoa); or if you’re a dual-status alien.1Internal Revenue Service. Form 8822, Change of Address
Two territories are handled separately by their own tax authorities. Bona fide residents of Guam send Form 8822 to:
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:
V.I. Bureau of Internal Revenue
6115 Estate Smith Bay, Suite 225
St. Thomas, VI 008021Internal Revenue Service. Form 8822, Change of Address
Gift, Estate, and Generation-Skipping Transfer Tax Returns
If the address change is for gift, estate, or generation-skipping transfer tax returns, check the line 2 box on Form 8822 and disregard the state-based routing above. All line 2 filings go to a single address:
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999-00231Internal Revenue Service. Form 8822, Change of Address
That’s true even if your prior home was in a state that would otherwise route to Ogden or Austin for individual income tax purposes.
Businesses Use Form 8822-B, Not Form 8822
Form 8822 is only for individual taxpayers. If you’re updating a business mailing address, a business location, or the identity of a responsible party, you need Form 8822-B instead. Changes to a responsible party have to be reported to the IRS within 60 days.2Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business
Form 8822-B routes differently from the individual form. It uses the business’s current location (not the old address), and the state groupings are not identical to the ones above. Businesses in eastern states such as Connecticut, Delaware, Georgia, Illinois, Indiana, New York, and Pennsylvania mail to Kansas City, MO 64999. Businesses in western and southern states including Alaska, Arizona, California, Florida, and Texas mail to Ogden, UT 84201. The full state breakdown is in the IRS instructions for Form 8822-B.3Internal Revenue Service. Where to File Form 8822-B
How to Send It So You Have Proof of Delivery
Because Form 8822 travels on paper, it’s worth mailing it in a way that creates a record. Two options give you proof the IRS received it.
USPS Certified Mail with Return Receipt. Certified Mail assigns a tracking number and confirms delivery. As of 2026, Certified Mail costs $5.30 on top of regular postage. A hard-copy return receipt adds $4.40, or $2.82 for an electronic return receipt.4United States Postal Service. Notice 123 – Price List
IRS-authorized private delivery services. The IRS accepts certain DHL Express, FedEx, and UPS services for tax document delivery, including FedEx Priority Overnight, UPS Next Day Air, and DHL Express Worldwide, among others.5Internal Revenue Service. Private Delivery Services (PDS)
Keep a copy of the signed, completed form together with your mailing receipt. If the IRS later says it never received the update, that receipt is your evidence. The agency generally takes four to six weeks to process a Form 8822, so watch your old address for tax correspondence during that window.1Internal Revenue Service. Form 8822, Change of Address