Form 8822

(Rev. January 2011)

Department of the Treasury 

Internal Revenue Service 

Change of Address

▶ Please type or print. 

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

OMB No. 1545-1163

Before you begin: If you are changing both your home and business address, use a separate Form 8822 to report each change.

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. See instructions. 

5b Spouse’s prior name. See instructions.

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

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 or foreign address, see instructions. 

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

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

Check all boxes this change affects: 

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

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

10 Business location 

11a Business name 11 b Employer identification number 

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

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

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

Part III Signature 

Daytime telephone number of person to contact (optional) ▶

Sign 

Here 

▲

Your signature Date ▲

▲

If Part II completed, signature of owner, officer, or representative 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. 1-2011) 
Form 8822 (Rev. 1-2011) Page 2 

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. 

Note. The IRS automatically updates your 

address of record based on any new address 

you provide the U.S. Postal Service (USPS). We 

use the information in the USPS's National 

Change of Address database. IRS also 

automatically updates your address of record 

when the USPS changes your address because 

of a new Zip Code boundary or other 

administrative reason. IRS notices or documents 

sent to a taxpayer's “last known address,” are 

legally effective even if the taxpayer never 

receives it.

Changing both home and business 

addresses? If you are, use a separate Form 

8822 to show each change. 

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 

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. 

“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 

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). 

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. 

▲!

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 

Send this form to the Department of the 

Treasury, Internal Revenue Service Center, and 

the address shown next that applies to you. 

Generally, it takes 4 to 6 weeks to process your 

change of address.

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. 

Filers Who Completed Part I 

(You checked the box on line 1 

only) 

IF your old home mailing 

address was in . . . 

THEN use this 

address . . . 

Florida, Georgia 

—Before July 1, 2011

 Atlanta, GA 

39901-0023 

Florida, Georgia 

—After June 30, 2011

Kansas City, MO 

64999-0023 

Alabama, Kentucky, 

Louisiana, Mississippi, 

Tennessee, Texas

 Austin, TX 

73301-0023 

Alaska, Arizona, Arkansas, 

California, Colorado, Hawaii, 

Idaho, Illinois, Indiana, Iowa, 

Kansas, Michigan, 

Minnesota, Montana, 

Nebraska, Nevada, New 

Mexico, North Dakota, 

Oklahoma, Oregon, South 

Dakota, Utah, Washington, 

Wisconsin, Wyoming 

Fresno, CA 

93888-0023 

Connecticut, Delaware, 

District of Columbia, Maine, 

Maryland, Massachusetts, 

Missouri, New Hampshire, 

New Jersey, New York, 

North Carolina, Ohio, 

Pennsylvania, Rhode Island, 

South Carolina, Vermont, 

Virginia, West Virginia 

 Kansas City, MO 

64999-0023 

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 dual-status alien or 

nonpermanent resident of 

Guam or the Virgin Islands.

 Austin, TX 

73301-0023 

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 

Filers Who Completed Part II 

IF your old business address 

was in . . . 

THEN use this 

address . . . 

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 

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 

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 identifying 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 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.