Form 8822 IRS Change of Address Form: Edit Online Free & Download PDF
IRS Change of Address Form: Change of Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns)
or choose your own copy:
- ✓ Official current version
- ✓ Free download, no account
- ✓ No card, no trial
- ✓ Never uploaded
Form 8822 in short
Form 8822 tells the IRS that your home mailing address has changed. It covers individual income tax returns and gift, estate and generation-skipping transfer tax returns. It is a separate form that you mail on its own, not an attachment to your return. Business address changes use Form 8822-B instead.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | Rev. February 2021 (checked 2026-10-25) |
| Who fills it in | Individuals who moved, and executors or representatives acting for a taxpayer or an estate. A child who files their own return needs a separate Form 8822. |
| Who receives it | The Internal Revenue Service at the service center listed on page 2 for your old address. |
| Where to send it | If you checked line 2 (gift, estate or GST returns), mail it to Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0023. Otherwise, use the chart on page 2 based on your old home address: Kansas City, MO 64999-0023, Austin, TX 73301-0023, or Ogden, UT 84201-0023. Foreign addresses go to Austin. Bona fide residents of Guam and the U.S. Virgin Islands use their local tax offices. Do not attach it to your tax return. |
| Deadline | There is no deadline. File it when your address changes. The form says it generally takes 4 to 6 weeks to process. |
| Official links | Official page · Official PDF |
How to fill out Form 8822, line by line
| Line 1 | Individual income tax returns Check this if the change affects Forms 1040, 1040-SR, 1040-NR and similar returns. There is an extra box if your last return was joint and you are now living apart from that spouse. |
| Line 2 | Gift, estate or GST tax returns Check this for Forms 706, 709 and similar returns. For Forms 706 and 706-NA, also enter the decedent's name and SSN. |
| Lines 3a to 4b | Your name and SSN, spouse's name and SSN Enter names as first name, initial and last name, with the matching social security numbers. |
| Lines 5a and 5b | Prior names Fill in if you or your spouse changed your name, for example after marriage or divorce. The form also suggests telling the Social Security Administration about the new name. |
| Lines 6a and 6b | Old address and spouse's old address Enter the old address, including apartment or suite number. Fill in 6b only if your spouse's old address was different. |
| Line 7 | New address Enter the new address. Use a P.O. box only if the post office does not deliver to your street. For mail sent to an accountant or lawyer, write C/O and their name and address. For a foreign address, do not abbreviate the country. |
| Part II | Signatures and phone You sign and date. If your last return was joint, your spouse also signs, unless you checked the separate residence box on line 1. A representative signs on their own line and attaches a power of attorney. |
Common mistakes to avoid
- Attaching Form 8822 to a tax return. The form says not to attach it.
- Using Form 8822 for a business address. Use Form 8822-B for that.
- Leaving out the spouse's signature after a joint return, when you did not check the separate residence box on line 1.
- A representative signing without attaching a copy of the power of attorney, such as Form 2848. The IRS will not make changes from an unauthorized third party.
- Picking the mailing address by your new state instead of your old home address.
- Filing one form for the whole family when a child files their own return. Each child needs a separate form.
- Leaving out the apartment, room or suite number.
Questions about Form 8822
How long does an IRS address change take?
The form says it generally takes 4 to 6 weeks to process a change of address.
Can I just put my new address on my next tax return?
Form 8822 is one way to tell the IRS you moved. The Form 1040-X instructions also say to enter your current address on an amended return. Form 8822 is useful when you want the change recorded now.
Do I need to file this if I moved and also changed my business address?
Use Form 8822 for your home mailing address and Form 8822-B for your business address.
What if I do not tell the IRS I moved?
The form says that if you do not give the IRS your current mailing address, you may not receive a notice of deficiency or a notice and demand for tax, and penalties and interest will still accrue.
Can my accountant file Form 8822 for me?
Yes, if they sign as your representative and attach a copy of their power of attorney, for example Form 2848.
Which address decides where I mail it?
Your old home mailing address. Find that state in the chart on page 2. If you checked line 2 for gift or estate returns, mail it to Kansas City.
Related forms
Tools for this form
Sources
Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.