Fillable Form 8822 (2015)

What is Form 8822?

Form 8822, Change of Address, is used to notify the Internal Revenue Service (IRS) if you’ve changed your home mailing address.

How to fill out Form 8822?

In part 1 of Form 8822, you must complete the following information:

Item 1

Mark this box if this change of address affects your individual income tax returns (Form 1040, U.S. Individual Tax Return; Form 1040EZ, Income Tax Return for Single and Joint Filers with No Dependents; Form 1040NR, U.S. Nonresident Alien Income Tax Return, etc.); otherwise, leave it blank.

If your last return was a joint return and you are now establishing a residence separate from the spouse whom you filed that return with, mark the box provided; otherwise, leave it blank.

Item 2

Mark this box if this change of address affects your gift, estate, or generation-skipping transfer tax returns (Forms 706, United States Estate Tax Return; Form 709, United States Gift Tax Return, etc.); otherwise, leave it blank.

For Form 706, United States Estate Tax Return, and Form 706-NA, United States Estate and Generation-Skipping Transfer Tax Return, enter the decedent’s name and social security number (SSN) on the blank space provided; otherwise, leave it blank.

You are required to mark all boxes if they apply to you.

Item 3a. Your name

Enter your first name, middle initial, and last name.

Item 4a. Spouse’s name

Enter your spouse’s first name, middle initial, and last name.

Item 5a. Your prior name(s)

Enter your prior name if you changed your name because of marriage, divorce, or other legal reasons. Make 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.

Item 5b. Spouse’s prior name(s)

Enter your spouse’s prior name if they changed their name because of marriage, divorce, or other reasons. Make sure to notify the Social Security Administration (SSA) of their new name so that it has the same name in its records that they have on your tax return.

Item 6a. Your old address

Enter your old street number, apartment number, city or town, state, and ZIP code.

If you have a P.O box, enter your old box number instead of your old street address.

If you have a foreign address, enter the name of the foreign country, foreign province or county, and foreign postal code.

Item 6b. Spouse’s old address

Enter your spouse’s old street number in the space provided if it happens to be different from item 6a.

If they have a P.O box, enter their old box number instead of their old street address.

If they have a foreign address, enter the name of the foreign country, foreign province or county, and foreign postal code.

In part 2 of Form 8822, you have the option to provide the daytime telephone number of your chosen contact person. Afterward, you will be required to affix your signature at the bottom-most portion of the form. If this is a joint return, your spouse will have to affix their signature as well. If this form is being filled up by a representative, executor, or administrator, they will have to affix their signature in the space provided.

Where do I file Form 8822 IRS?

If you marked the box on item 2, send Form 8822 to the Department of Treasury, Internal Revenue Service Center, Cincinnati, OH 45999-0023.

If you did not mark the box on item 2, send Form 8822 to the address that applies to you below:

Send your Form 8822 to the Department of Treasury, Internal Revenue Service, Kansas City, MO 64999-0023 if your old home mailing address was in the following states:

• 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

Send your Form 8822 to the Department of Treasury, Internal Revenue Service, Austin, TX, 73301-0023 if your old home mailing address was in the following states:

• Florida
• Louisiana
• Mississippi
• Texas

Send your Form 8822 to the Department of Treasury, Internal Revenue Service, Fresno, CA, 93888-0023 if your old home mailing address was in the following states:

• 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

Send your Form 8822 to the Department of Treasury, Internal Revenue Service, Austin, TX, 73301-0023 if your old home mailing address was in the following states:

• A foreign country
• American Samoa
• Puerto Rico
• If you use an APO or FPO address
• If you file Form 2555, Foreign Earned Income, 2555-EZ, Foreign Earned Income Exclusion, or 4563, Exclusion of Income for Bona Fide Residents of American Samoa
• If you are a dual-status alien or non-bona-fide resident of Guam or the Virgin Islands

Send your Form 8822 to the Department of Revenue and Taxation, Government of Guam, P.O. Box 23607 GMF, GU 96921 if your old home mailing address was in Guam.

Send your Form 8822 to V.I. Bureau of Internal Revenue, 6115 Estate, Smith Bay, Suite 225, St. Thomas, VI 00802 if your old home mailing address was in the Virgin Islands.

What if this change of address affects my children?

If your change affects the mailing address for your children who have filed income tax returns, complete and file a separate Form 8822 for each of your children.

What if I’m a representative signing for the taxpayer?

If you are a representative who is signing for the taxpayer, attach a copy of your power of attorney to Form 8822.

How long does it take to process a change of address?

It usually takes 4 to 6 weeks to process a change of address.

What if I’m changing both my home and business addresses?

If you’re changing both your home and business addresses, use Form 8822-B, also known as the Change of Address or Responsible Party Form, to change your business address along with Form 8822.

What if I changed my name?

If you or your spouse changed names because of marriage, divorce, or other reasons, complete items 5a and 5b. Make 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 will prevent delays in your return and issuing refunds. This will also safeguard your future social security benefits.

What if someone else receives my mail for me?

If you receive your mail in care of a third party, enter “C / O” followed by the third party’s name and correct street address or P.O. Box.

Who must sign IRS Form 8822?

The taxpayer, executor, donor, or authorized representative must sign Form 8822. Your spouse must also sign the form if your last return was a joint return.