Form 8822, Change of Address, is the one-page form you send to tell the IRS your home mailing address has changed. As of October 2026, you mail it on its own (never attached to a return) to the IRS center for your old address, both spouses sign if your last return was joint, and the IRS says a change generally takes four to six weeks to process.
It covers individual income tax returns and gift, estate and generation-skipping transfer tax returns. A business address or a change of responsible party is a different form: Form 8822-B. If you're moving both home and business, you file both.
Why it matters
The form's own privacy notice spells out the risk: 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 keep building anyway. A change of address with the U.S. Postal Service may update the IRS record through the National Change of Address database, but the IRS notes that not every post office forwards government checks, so it still wants to hear from you directly.
4 ways to change your address with the IRS
| Method | What you do |
|---|---|
| Form 8822 (or 8822-B) | Complete, sign and mail it to the address for your old location |
| Your tax return | Use the new address when you file |
| Signed written statement | Full name, old and new addresses, SSN, ITIN or EIN, and signature, mailed to where you filed your last return |
| In person or by phone | Verify your identity, the address on file, and your SSN, ITIN or EIN |
How to fill in Form 8822
- Line 1: tick if the change affects individual income tax returns (Form 1040, 1040-SR, 1040-NR and so on). There's an extra box if your last return was joint and you're now setting up a separate home from that spouse.
- Line 2: tick for gift, estate or generation-skipping transfer tax returns (Forms 706, 709 and so on), adding the decedent's name and SSN for Forms 706 and 706-NA.
- Lines 3 and 4: your name and SSN, and your spouse's if it applies.
- Line 5: any prior names, for example after marriage or divorce. Tell the Social Security Administration about a new name too, so its records match your return.
- Lines 6a and 6b: your old address, and your spouse's if different.
- Line 7: the new address, including any apartment, room or suite number. Use a P.O. box only if the post office doesn't deliver to your street. For mail in care of an accountant or attorney, write C/O and their name.
- Part II: sign and date. A daytime phone number is optional.
For a foreign address, follow that country's practice for the postal code and don't abbreviate the country name. The IRS estimates the form takes 16 minutes.
Who signs Form 8822
- The taxpayer, executor, donor or an authorized representative.
- Your spouse too, if your last return was joint, unless you ticked the line 1 box saying you're establishing a separate residence.
- A representative must attach a copy of their power of attorney, for example Form 2848. The IRS won't make a change requested by an unauthorized third party.
Children who filed their own income tax returns need a separate Form 8822 each if the move affects their address too.
Where to send Form 8822
| If your old home address was in | Send it to |
|---|---|
| Alabama, Arkansas, Delaware, Georgia, Illinois, Indiana, Iowa, Kentucky, Maine, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, North Carolina, Oklahoma, South Carolina, Tennessee, Vermont, Virginia, Wisconsin | Internal Revenue Service, Kansas City, MO 64999-0023 |
| Florida, Louisiana, Mississippi, Texas | Internal Revenue Service, Austin, TX 73301-0023 |
| Alaska, Arizona, California, Colorado, Connecticut, District of Columbia, Hawaii, Idaho, Kansas, Maryland, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, Pennsylvania, Rhode Island, South Dakota, Utah, Washington, West Virginia, Wyoming | Internal Revenue Service, Ogden, UT 84201-0023 |
| A foreign country, American Samoa or Puerto Rico, or an APO or FPO address | Internal Revenue Service, Austin, TX 73301-0023 |
If you ticked line 2 for gift or estate returns, it goes to Kansas City, MO 64999-0023 whatever your state. Bona fide residents of Guam and the U.S. Virgin Islands use their own tax departments, which the form lists.
After you send it
Allow four to six weeks for the change to be fully processed. For employment tax returns, the IRS sends confirmation notices (Notices 148A and 148B) to both the new and old addresses. If you filed jointly but now live apart, each of you should tell the IRS your new address separately. Sole proprietors who file Schedule C and have a separate business location should update that with Form 8822-B as well.
The verdict
Send Form 8822 the week you move, by itself, to the center for your old state. It takes about 16 minutes by the IRS's estimate, and it's the difference between getting an IRS letter in time to answer it and finding out about a deficiency when the penalties have already been added.
Need copies of past returns? our guide to requesting a tax transcript shows how to request them.
Want AI doing the heavy lifting in your marketing?
I build the systems that handle the boring 80 percent, so you get your week back. Done properly, with the human kept in.
Frequently asked questions
How long does Form 8822 take to process?
The IRS says it can generally take four to six weeks after receipt for a change of address request to fully process.
Can I attach Form 8822 to my tax return?
No. The form says not to attach it to your return. Mail it separately to the address for your old home location.
What's the difference between Form 8822 and Form 8822-B?
Form 8822 is for your home mailing address on individual, gift, estate and generation-skipping transfer tax returns. Form 8822-B is for a business address or a change of responsible party.
Do both spouses sign Form 8822?
Yes, if your last return was joint, unless you ticked the line 1 box showing you're establishing a residence separate from that spouse.
Do my children need their own Form 8822?
Yes, if the move also changes the mailing address for children who filed their own income tax returns. The form says to complete and file a separate Form 8822 for each child.
Is a USPS change of address enough for the IRS?
It may update the IRS record through the National Change of Address database, but the IRS says not all post offices forward government checks, so you should still notify the IRS.
