Form 8822

(Rev. October 2014)

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. 10-2014) 
Form 8822 (Rev. 10-2014) 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 dualstatus 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.