Use IRS Form 8822 to notify the IRS of a change to a home mailing address for individual, gift, estate, or generation-skipping transfer tax returns. Businesses and other entities use
Form 8822-B to report a business mailing address, business location, or responsible-party change. Do not attach Form 8822 to a tax return; mail it to the address printed on the current form.
The IRS says address changes can take four to six weeks to process. Notify USPS too, but do not rely on mail forwarding for government checks or time-sensitive notices.
Choose the correct IRS method
You can notify the IRS:
- On a tax return filed with the new address.
- With Form 8822.
- With Form 8822-B for a business.
- By signed written statement containing the required information.
- By phone or in person after identity verification.
- Through an authorized representative with a valid power of attorney.
Use IRS Topic 157 for current options.
Form 8822 or Form 8822-B?
Use Form 8822
For a change to:
- Individual home mailing address.
- Gift tax return address.
- estate tax return address.
- generation-skipping transfer tax return address.
Use Form 8822-B
For a change to:
- Business mailing address.
- business location.
- responsible party for an entity with an EIN.
A responsible-party change must be reported within 60 days under the current IRS instructions.
You may need both
An owner who moves home and also moves a business may need Form 8822 for the individual and Form 8822-B for the entity.
Download the current form
Use the official IRS Form 8822 page. Check the revision and “Where To File” section every time. Do not use a mailing address copied from an old blog or saved PDF without confirming it against the current form.
Which address changed?
Keep the current selector and ask:
- Individual home mailing address?
- gift, estate, or GST return?
- business mailing address?
- business physical location?
- responsible party?
- joint return?
- spouses now separate?
- foreign address?
- authorized representative?
Output:
- Form 8822.
- Form 8822-B.
- tax-return update.
- signed statement.
- IRS phone or in-person option.
- professional review.
The tool must not submit the form or provide a filing address without the current official source.
Before completing Form 8822
Gather:
- Full legal name.
- Social Security number or ITIN.
- spouse name and number when applicable.
- prior name if changed.
- old mailing address.
- new mailing address.
- foreign country, province, and postal code when applicable.
- tax-return type affected.
- signature.
- spouse signature for a joint change where required.
Use a secure device and do not store an unencrypted copy in a shared folder.
Complete for home mailing address
Review the form’s Part I labels. Enter:
- Applicable return categories.
- name.
- SSN or ITIN.
- spouse details where applicable.
- prior names.
- old address.
- new address.
- foreign address fields when relevant.
Use complete apartment, room, suite, or unit information.
Joint filers
If a joint return was filed and both spouses still live together, provide both names, numbers, and signatures as instructed. If joint filers now have separate residences, each person should notify the IRS of the separate new address.
Do not assume one spouse’s online account changes the other spouse’s record.
Name changes
The Social Security Administration and IRS records should be consistent. Form 8822 includes prior-name fields, but it is not the only step needed for a legal name change.
Check the relevant agency’s official process.
Foreign addresses
Follow the country’s normal format and do not abbreviate the country name. Use the foreign province or county and postal-code fields. Cross-border tax residency and treaty issues are outside a simple address update and may need professional review.
Signatures and authorized representatives
The taxpayer must sign. An authorized representative changing an address must include evidence of power of attorney, such as Form 2848, as required. An unauthorized third party cannot change a taxpayer’s IRS address.
Do not sign for another adult without authority.
Where to mail Form 8822
Use only the mailing address shown on the current form. The correct destination depends on the return category and prior filing location. It is not the same for every taxpayer.
Recommended process:
- Open the current IRS PDF.
- read the “Where To File” table.
- match the relevant return and old address.
- copy the exact IRS address.
- keep a copy of the signed form.
- use a mailing method that provides appropriate proof when desired.
- retain the receipt.
Do not send Form 8822 to an IRS headquarters or comments address.
Final review
Keep the checklist directly before mailing:
- Current form revision.
- correct Form 8822 or 8822-B.
- correct return boxes.
- full name.
- taxpayer number.
- spouse details.
- prior name.
- old address.
- new address.
- unit number.
- foreign fields.
- signatures.
- power of attorney if applicable.
- correct current IRS mailing address.
- copy retained.
- mailing proof retained.
Notify USPS separately
A USPS Change of Address helps eligible mail follow you, but not all Post Offices forward government checks, and USPS forwarding does not replace direct IRS notice.
Use the official USPS Change of Address and update other government agencies separately.
Other accounts to update
- State tax agency.
- Social Security.
- Medicare.
- employer and payroll.
- tax preparer.
- bank.
- retirement plan.
- health insurance.
- Marketplace insurance.
- veterans benefits.
- unemployment.
- court or agency cases.
- professional licenses.
The IRS does not update these organizations.
Processing time
The IRS says an address-change request generally takes four to six weeks after receipt to process. During that period:
- Monitor old and new addresses.
- use forwarding.
- watch the IRS online account where applicable.
- preserve notices.
- respond using the address and deadline on a notice.
- tell the return preparer.
- avoid submitting duplicate conflicting changes.
An address change does not extend a tax deadline.
If an IRS notice goes to the old address
Act on the notice immediately. Keep the envelope and record of receipt. Contact the IRS or a qualified tax professional through official channels if a response date is at risk.
A failure to receive a notice does not necessarily stop penalties or interest.
Identity theft and scams
- Download forms from IRS.gov.
- IRS does not ask for passwords.
- do not pay an unsolicited “address-change fee.”
- do not email a completed form casually.
- redact taxpayer numbers from support screenshots.
- verify unexpected correspondence.
- use official phone numbers.
- protect mailed forms.
- report suspected tax identity theft.
Common mistakes
- Using Form 8822 for a business.
- attaching it to the tax return.
- using an old filing address.
- missing a spouse signature.
- omitting the unit.
- failing to update USPS.
- relying on USPS alone.
- sending duplicate forms.
- allowing an unauthorized person to sign.
- assuming processing is immediate.
