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Form 8822 (Rev. 1-2012)

Page

Purpose of Form

Where To File

Privacy Act and Paperwork Reduction Act

Notice. We ask for the information on this

You can use Form 8822 to notify the Internal

Send this form to the Department of the

form to carry out the Internal Revenue laws of

Revenue Service if you changed your home

Treasury, Internal Revenue Service Center,

the United States. Our legal right to ask for

mailing address. If this change also affects

and the address shown next that applies to

information is Internal Revenue Code sections

the mailing address for your children who

you. Generally, it takes 4 to 6 weeks to

6001 and 6011, which require you to file a

filed income tax returns, complete and file a

process your change of address.

statement with us for any tax for which you

separate Form 8822 for each child. If you are

are liable. Section 6109 requires that you

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

a representative signing for the taxpayer,

provide your social security number on what

checked the box on both lines 1 and 2, send

attach to Form 8822 a copy of your power of

you file. This is so we know who you are, and

this form to: Cincinnati, OH 45999-0023.

attorney.

can process your form and other papers.

IF your old home mailing

THEN use this

Changing both home and business

Generally, tax returns and return

address was in . . .

address . . .

addresses? Use Form 8822-B to change

information are confidential, as required by

your business address.

section 6103. However, we may give the

Alabama, Connecticut,

Department of the

Delaware, District of

Treasury

information to the Department of Justice and

Future developments. The IRS has created a

Columbia, Georgia,

Internal Revenue

to other federal agencies, as provided by law.

page on IRS.gov for information about Form

Kentucky, Maine, Maryland,

Service

We may give it to cities, states, the District of

8822 and its instructions, at

Massachusetts, Missouri,

Kansas City, MO

Columbia, and U.S. commonwealths or

form8822. Information about any future

New Hampshire, New

64999-0023

possessions to carry out their tax laws. We

developments affecting Form 8822 (such as

Jersey, New York, North

may also disclose this information to other

legislation enacted after we release it) will be

Carolina, Pennsylvania,

countries under a tax treaty, to federal and

Rhode Island, South

posted on that page.

state agencies to enforce federal nontax

Carolina, Tennessee,

Prior Name(s)

criminal laws, or to federal law enforcement

Vermont, Virginia, West

Virginia

and intelligence agencies to combat terrorism.

If you or your spouse changed your name

The use of this form is voluntary. However,

Florida, Louisiana,

Department of the

because of marriage, divorce, etc., complete

if you fail to provide the Internal Revenue

Mississippi, Texas

Treasury

line 5. Also, be sure to notify the Social

Internal Revenue

Service with your current mailing address, you

Security Administration of your new name so

Service

may not receive a notice of deficiency or a

that it has the same name in its records that

Austin, TX

notice and demand for tax. Despite the failure

you have on your tax return. This prevents

73301-0023

to receive such notices, penalties and interest

delays in processing your return and issuing

will continue to accrue on the tax deficiencies.

Alaska, Arizona, Arkansas,

Department of the

refunds. It also safeguards your future social

California, Colorado, Hawaii,

Treasury

security benefits.

You are not required to provide the

Idaho, Illinois, Indiana, Iowa,

Internal Revenue

information requested on a form that is

Kansas, Michigan,

Service

Addresses

subject to the Paperwork Reduction Act

Minnesota, Montana,

Fresno, CA

unless the form displays a valid OMB control

Nebraska, Nevada,

93888-0023

Be sure to include any apartment, room, or

New Mexico, North Dakota,

number. Books or records relating to a form

suite number in the space provided.

Ohio, Oklahoma, Oregon,

or its instructions must be retained as long as

South Dakota, Utah,

P.O. Box

their contents may become material in the

Washington, Wisconsin,

administration of any Internal Revenue law.

Wyoming

Enter your box number instead of your street

The time needed to complete and file this

address only if your post office does not

A foreign country, American

Department of the

form will vary depending on individual

deliver mail to your street address.

Samoa, or Puerto Rico (or

Treasury

circumstances. The estimated average time is

are excluding income under

Internal Revenue

Foreign Address

16 minutes.

Internal Revenue Code

Service

section 933), or use an APO

Austin, TX

Follow the country’s practice for entering the

If you have comments concerning the

or FPO address, or file Form

73301-0023

postal code. Please do not abbreviate the

accuracy of this time estimate or suggestions

2555, 2555-EZ, or 4563, or

country.

for making this form simpler, we would be

are a dual-status alien or non

happy to hear from you. You can write to the

“In Care of” Address

bona fide resident of Guam

or the Virgin Islands.

Internal Revenue Service

If you receive your mail in care of a third party

Individual and Specialty Forms and

Guam:

Department of

(such as an accountant or attorney), enter

Publications Branch

bona fide residents

Revenue and Taxation

“C/O” followed by the third party’s name and

SE:W:CAR:MP:T:I

Government of Guam

street address or P.O. box.

1111 Constitution Ave. NW

P.O. Box 23607

GMF, GU 96921

IR-6526

Signature

Washington, DC 20224

Virgin Islands:

V.I. Bureau of

The taxpayer, executor, donor, or an

Do not send the form to this address.

bona fide residents

Internal Revenue

authorized representative must sign. If your

6115 Estate Smith Bay

Instead, see Where To File on this page.

last return was a joint return, your spouse

Suite 225

must also sign (unless you have indicated by

St. Thomas, VI 00802

checking the box on line 1 that you are

establishing a separate residence).

▲

If you are a representative signing

on behalf of the taxpayer, you

must attach to Form 8822 a copy

CAUTION

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.

Form 8822 - Change Of Address (For Individual, Gift, Estate, Or Generation-Skipping Transfer Tax Returns) Page 2

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