Change of Address Form 8822

OMB No. 1545-1163 (Rev. December 2008) © Please type or print.

Department of the Treasury

Internal Revenue Service

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.)

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

5 Prior name(s). See instructions.

6b Spouse’s old address, if different from line 6a (no., street, city or town, state, and ZIP code). If a P.O. box or foreign address, see instructions.

6a Old address (no., street, city or town, state, and ZIP code). If a P.O. box or foreign address, see instructions.

7 New address (no., street, city or town, state, and ZIP code). If a P.O. box or foreign address, see instructions.

Sign

Here

If joint return, spouse’s signature Date Title

Cat. No. 12081V Form 8822 (Rev. 12-2008)

© See instructions on back. © Do not attach this form to your return.

Complete This Part To Change Your Home Mailing Address

Apt. no.

Apt. no.

Complete This Part To Change Your Business Mailing Address or Business Location

Your signature Date If Part II completed, signature of owner, officer, or representative Date

Daytime telephone number of person to contact (optional) © ( )

Signature

13 New mailing address (no., street, city or town, state, and ZIP code). If a P.O. box or foreign address, see instructions.

12 Old mailing address (no., street, city or town, state, and ZIP code). If a P.O. box or foreign address, see instructions.

11a Business name 11b Employer identification number

Check all boxes this change affects:

8

9

10

Employment, excise, income, and other business returns (Forms 720, 940, 940-EZ, 941, 990, 1041, 1065, 1120, etc.)

Employee plan returns (Forms 5500, 5500-EZ, etc.)

©

©

©

©

For Privacy Act and Paperwork Reduction Act Notice, see back of form.

© For Forms 706 and 706-NA, enter the decedent’s name and social security number below.

Business location

14 New business location (no., street, city or town, state, and ZIP code). If a foreign address, see instructions. Room or suite no.

Room or suite no.

Room or suite no.

Part III

Part I

Part II

Apt. no.

© Decedent’s name © Social security number
Form 8822 (Rev. 12-2008) Page 2

Austin, TX

73301-0023

IF your old home mailing

address was in . . .

District of Columbia, Maine,

Maryland, Massachusetts,

New Hampshire, Vermont

Andover, MA

05501-0023

Arkansas, Connecticut,

Delaware, Indiana,

Michigan, Missouri, New

Jersey, New York, Ohio,

Pennsylvania, Rhode Island,

West Virginia

Kansas City, MO

64999-0023

Alaska, Arizona, California,

Colorado, Hawaii, Idaho,

Illinois, Iowa, Kansas,

Minnesota, Montana,

Nebraska, Nevada, New

Mexico, North Dakota,

Oklahoma, Oregon, South

Dakota, Utah, Washington,

Wisconsin, Wyoming

Fresno, CA

93888-0023

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.

The time needed to complete and file this

form will vary depending on individual

circumstances. The estimated burden for

individual taxpayers filing this form is approved

under OMB control number 1545-0074 and is

included in the estimates shown in the

instructions for their individual income tax

return. The estimated burden for all other

taxpayers who file this form is 16 minutes.

If you have comments concerning the

accuracy of this time estimate or suggestions

for making this form simpler, we would be

happy to hear from you. You can write to the

Internal Revenue Service, Tax Products

Coordinating Committee,

SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave.

NW, IR-6526, Washington, DC 20224. Do not

send the form to this address. Instead, see

Where To File on this page.

Purpose of Form

You can use Form 8822 to notify the Internal

Revenue Service if you changed your home or

business mailing address or your business

location. 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.

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.

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

Enter the information in the following order:

city, province or state, and country. Follow the

country’s practice for entering the postal code.

Please do not abbreviate the country name.

Where To File

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.

THEN use this

address . . .

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.

Kentucky, Louisiana,

Mississippi, Tennessee,

Texas

Addresses

Be sure to include any apartment, room, or

suite number in the space provided.

Signature

If you are completing Part I, 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).

Filers Who Completed Part I

Changing both home and business

addresses? If you are, use a separate

Form 8822 to show each change.

IF your old business address

was in . . .

Connecticut, Delaware,

District of Columbia, Georgia,

Illinois, Indiana, Kentucky,

Maine, Maryland,

Massachusetts, Michigan,

New Hampshire, New Jersey,

New York, North Carolina,

Ohio, Pennsylvania, Rhode

Island, South Carolina,

Tennessee, Vermont, Virginia,

West Virginia, Wisconsin

Cincinnati, OH

 45999-0023

THEN use this

address . . .

Filers Who Completed Part II

Alabama, Florida, Georgia,

North Carolina, South

Carolina, Virginia

Atlanta, GA

39901-0023

Alabama, Alaska, Arizona,

Arkansas, California, Colorado,

Florida, Hawaii, Idaho, Iowa,

Kansas, Louisiana, Minnesota,

Mississippi, Missouri, Montana,

Nebraska, Nevada, New Mexico,

North Dakota, Oklahoma,

Oregon, South Dakota, Texas,

Utah, Washington, Wyoming,

any place outside the

United States

Ogden, UT

84201-0023

Send this form to the Department of the

Treasury, Internal Revenue Service Center,

APO and FPO Addresses

American Samoa

Guam:

Nonpermanent residents

Puerto Rico (or if excluding

income under Internal

Revenue Code

section 933)

Virgin Islands:

Nonpermanent residents

Nonresident aliens and 

dual-status aliens

Foreign country:

U.S. citizens and those

filing Form 2555, 

Form 2555-EZ, or Form 4563

Austin, TX 

73301-0023

USA

Guam:

Permanent residents

Department of Revenue

and Taxation

Government of Guam

P.O. Box 23607

GMF, GU 96921

Virgin Islands:

Permanent residents

V.I. Bureau of

Internal Revenue

9601 Estate Thomas

Charlotte Amalie

St. Thomas, VI 00802

“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.

If you are completing Part II, an officer,

owner, general partner or LLC member

manager, plan administrator, fiduciary, or an

authorized representative must sign. An officer

is the president, vice president, treasurer, chief

accounting officer, etc.

and the address shown next that applies to

you. Generally, it takes 4 to 6 weeks to

process your change of address.

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.

CAUTION

Note. If you checked the box on line 2, or you

checked the box on both lines 1 and 2, send

this form to: Cincinnati, OH 45999-0023.

(You checked the box on line 1

only)

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.