Form 8822 (Rev. October 2015) F8822
User Manual: 8822
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Form 8822
(Rev. October 2015)
Department of the Treasury
Internal Revenue Service
Change of Address
(For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns)
▶ Please type or print. ▶ See instructions on back. ▶ Do not attach this form to your return.
▶ Information about Form 8822 is available at www.irs.gov/form8822.
OMB No. 1545-1163
Part I Complete This Part To Change Your Home Mailing Address
Check all boxes this change affects:
1 Individual income tax returns (Forms 1040, 1040A, 1040EZ, 1040NR, etc.)
▶ If your last return was a joint return and you are now establishing a residence separate from the spouse with whom
you filed that return, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶
2 Gift, estate, or generation-skipping transfer tax returns (Forms 706, 709, etc.)
▶ For Forms 706 and 706-NA, enter the decedent’s name and social security number below.
▶ Decedent’s name ▶ Social security number
3a Your name (first name, initial, and last name) 3b Your social security number
4a Spouse’s name (first name, initial, and last name) 4b Spouse’s social security number
5a Your prior name(s). See instructions.
5b Spouse's prior name(s). See instructions.
6a Your old address (no., street, apt. no., city or town, state, and ZIP code). If a P.O. box, see instructions. If foreign address, also complete spaces below,
see instructions.
Foreign country name Foreign province/county Foreign postal code
6b Spouse’s old address, if different from line 6a (no., street, apt. no., city or town, state, and ZIP code). If a P.O. box, see instructions. If foreign address, also
complete spaces below, see instructions.
Foreign country name Foreign province/county Foreign postal code
7 New address (no., street, apt. no., city or town, state, and ZIP code). If a P.O. box, see instructions. If foreign address, also complete spaces below, see
instructions.
Foreign country name Foreign province/county Foreign postal code
Part II Signature
Daytime telephone number of person to contact (optional) ▶
Sign
Here
▲
Your signature Date
▲
Signature of representative, executor, administrator/if applicable
Date
▲
If joint return, spouse’s signature Date
▲
Title
For Privacy Act and Paperwork Reduction Act Notice, see back of form. Cat. No. 12081V Form 8822 (Rev. 10-2015)
Form 8822 (Rev. 10-2015) Page 2
Future Developments
Information about developments affecting
Form 8822 (such as legislation enacted after
we release it) is at www.irs.gov/form8822.
Purpose of Form
You can use Form 8822 to notify the Internal
Revenue Service if you changed your home
mailing address. If this change also affects
the mailing address for your children who
filed income tax returns, complete and file a
separate Form 8822 for each child. If you are
a representative signing for the taxpayer,
attach to Form 8822 a copy of your power of
attorney. Generally, it takes 4 to 6 weeks to
process a change of address.
Changing both home and business
addresses? Use Form 8822-B to change
your business address.
Prior Name(s)
If you or your spouse changed your name
because of marriage, divorce, etc., complete
line 5. Also, be sure to notify the Social
Security Administration of your new name so
that it has the same name in its records that
you have on your tax return. This prevents
delays in processing your return and issuing
refunds. It also safeguards your future social
security benefits.
Addresses
Be sure to include any apartment, room, or
suite number in the space provided.
P.O. Box
Enter your box number instead of your street
address only if your post office does not
deliver mail to your street address.
Foreign Address
Follow the country’s practice for entering the
postal code. Please do not abbreviate the
country.
“In Care of” Address
If you receive your mail in care of a third party
(such as an accountant or attorney), enter
“C/O” followed by the third party’s name and
street address or P.O. box.
Signature
The taxpayer, executor, donor, or an
authorized representative must sign. If your
last return was a joint return, your spouse
must also sign (unless you have indicated by
checking the box on line 1 that you are
establishing a separate residence).
▲
!
CAUTION
If you are a representative signing
on behalf of the taxpayer, you
must attach to Form 8822 a copy
of your power of attorney. To do
this, you can use Form 2848. The Internal
Revenue Service will not complete an
address change from an “unauthorized” third
party.
Where To File
• If you checked the box on line 2, send
Form 8822 to: Department of the
Treasury, Internal Revenue Service
Center, Cincinnati, OH 45999-0023.
• If you did not check the box on line 2,
send Form 8822 to the address shown
here that applies to you:
IF your old home mailing
address was in . . .
THEN use this
address . . .
Alabama, Connecticut,
Delaware, District of
Columbia, Georgia,
Kentucky, Maine,
Maryland, Massachusetts,
Missouri, New Hampshire,
New Jersey, New York,
North Carolina,
Pennsylvania, Rhode
Island, South Carolina,
Tennessee, Vermont,
Virginia, West Virginia
Department of the
Treasury
Internal Revenue
Service
Kansas City, MO
64999-0023
Florida, Louisiana,
Mississippi, Texas
Department of the
Treasury
Internal Revenue
Service
Austin, TX
73301-0023
Alaska, Arizona, Arkansas,
California, Colorado,
Hawaii, Idaho, Illinois,
Indiana, Iowa, Kansas,
Michigan, Minnesota,
Montana, Nebraska,
Nevada, New Mexico,
North Dakota, Ohio,
Oklahoma, Oregon, South
Dakota, Utah, Washington,
Wisconsin, Wyoming
Department of the
Treasury
Internal Revenue
Service
Fresno, CA
93888-0023
A foreign country,
American Samoa, or
Puerto Rico (or are
excluding income under
Internal Revenue Code
section 933), or use an
APO or FPO address, or
file Form 2555, 2555-EZ,
or 4563, or are a dual-
status alien or non bona
fide resident of Guam or
the Virgin Islands.
Department of the
Treasury
Internal Revenue
Service
Austin, TX
73301-0023
Guam:
bona fide residents
Department of
Revenue and
Taxation
Government of
Guam
P.O. Box 23607
GMF, GU 96921
Virgin Islands:
bona fide residents
V.I. Bureau of
Internal Revenue
6115 Estate
Smith Bay,
Suite 225
St. Thomas, VI 00802
Privacy Act and Paperwork Reduction Act
Notice. We ask for the information on this
form to carry out the Internal Revenue laws of
the United States. Our legal right to ask for
information is Internal Revenue Code sections
6001 and 6011, which require you to file a
statement with us for any tax for which you
are liable. Section 6109 requires that you
provide your social security number on what
you file. This is so we know who you are, and
can process your form and other papers.
Generally, tax returns and return
information are confidential, as required by
section 6103. However, we may give the
information to the Department of Justice and
to other federal agencies, as provided by law.
We may give it to cities, states, the District of
Columbia, and U.S. commonwealths or
possessions to carry out their tax laws. We
may also disclose this information to other
countries under a tax treaty, to federal and
state agencies to enforce federal nontax
criminal laws, or to federal law enforcement
and intelligence agencies to combat terrorism.
The use of this form is voluntary. However,
if you fail to provide the Internal Revenue
Service with your current mailing address, you
may not receive a notice of deficiency or a
notice and demand for tax. Despite the failure
to receive such notices, penalties and interest
will continue to accrue on the tax deficiencies.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB control
number. Books or records relating to a form
or its instructions must be retained as long as
their contents may become material in the
administration of any Internal Revenue law.
The time needed to complete and file this
form will vary depending on individual
circumstances. The estimated average time is
16 minutes.
Comments. You can send us comments by
going to www.irs.gov/formspubs, clicking on
“More Information,” and then clicking on
“Give us feedback.” You can also send your
comments to the Internal Revenue Service,
Tax Forms and Publications Division, 1111
Constitution Ave. NW, IR-6526, Washington,
DC 20224. DO NOT SEND THE FORM TO
THIS ADDRESS. Instead, see Where To File,
earlier.
