IRS Form 8822 - Change of Address

What Form 8822 is

Form 8822, Change of Address, tells the IRS that your home mailing address has changed for individual income tax returns, or for gift, estate, or generation-skipping transfer tax returns. This template is the Rev. February 2021 edition, a 2-page PDF with the form on page 1 and instructions and mailing addresses on page 2. As of October 3, 2026, it is still the current version on the IRS Form 8822 page, which lists no recent developments.

Keeping your address current matters because the IRS mails notices and refund checks to the address on file. The form's privacy notice warns that if the IRS doesn't have your current address, you may not receive a notice of deficiency or a notice and demand for tax, and penalties and interest will keep accruing anyway.

Who uses it

• Individuals who moved after filing their last return.
• Spouses who filed jointly and now live apart. A checkbox on line 1 covers this case.
• Executors and donors updating the address for gift, estate, or GST tax returns.
• Representatives acting for a taxpayer, who must attach a copy of their power of attorney, such as Form 2848.

Children who file their own returns need a separate Form 8822 each. A business address change goes on Form 8822-B instead. The IRS address changes page lists other options: using your new address when you file your return, sending a signed written statement, or telling the IRS by phone or in person after verifying your identity.

What to have ready

• Your full name and SSN, and your spouse's if you filed jointly.
• Any prior names used on returns, for example before a marriage or divorce.
• Your old address exactly as the IRS has it, and your spouse's old address if different.
• Your complete new address, including apartment or suite number.

How to fill out Form 8822 online

Click "Fill Template Now," type into the fields on page 1, sign, and download the finished form to print and mail.

Part I, lines 1 and 2: which returns the change affects

Check line 1 for individual income tax returns (Forms 1040, 1040-SR, 1040-NR, and similar). Also check the box on line 1 if your last return was joint and you are now setting up a separate residence from that spouse. Check line 2 for gift, estate, or generation-skipping transfer tax returns (Forms 706, 709, and similar). For Forms 706 and 706-NA, enter the decedent's name and SSN in the spaces on line 2.

Lines 3 to 5: names and numbers

Line 3a is your name and 3b your SSN. Lines 4a and 4b are your spouse's name and SSN. Lines 5a and 5b are prior names for you and your spouse, if either of you changed names. The instructions also recommend telling the Social Security Administration about a name change so your records match.

Lines 6 and 7: old and new addresses

Line 6a is your old address, and line 6b is your spouse's old address if it was different. Line 7 is the new address. Each has its own foreign country, province or county, and postal code boxes. Use a P.O. box only if the post office doesn't deliver to your street. For a foreign address, follow that country's postal code format and don't abbreviate the country name. If your mail goes to someone else, such as an accountant, enter "C/O" followed by their name and address.

Part II: signature

Enter an optional daytime phone number and sign and date. If your last return was joint, your spouse must also sign, unless you checked the separate residence box on line 1. A representative, executor, or administrator signs on the separate line and adds a title.

Where to mail Form 8822

Do not attach Form 8822 to your tax return. Mail it on its own. If you checked line 2, send it to the Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0023. Otherwise, the address depends on the state of your old address:

Foreign addresses, APO or FPO addresses, and several other cases go to Austin, TX 73301-0023, and bona fide residents of Guam and the U.S. Virgin Islands use their local tax agencies. Check page 2 of the form for the full list. The form says a change of address generally takes 4 to 6 weeks to process. Since you mail a paper form, check the IRS e-signature rules in IRM 10.10.1 before signing electronically. If in doubt, print it and sign in ink.

Common mistakes

• Mailing the form to the IRS center for your new state instead of your old one.
• Attaching Form 8822 to your tax return.
• Forgetting the spouse's signature after a joint return.
• Using Form 8822 for a business address. That needs Form 8822-B.
• Assuming a new address on an extension or payment form updates your record. The Form 4868 instructions, for example, say it won't.

Our Form 8822 change of address guide covers this in more detail.