This Form 8822 guide explains the IRS Change of Address. Form 8822 reports the address changes covered by its instructions. Updating an IRS address is separate from changing a postal forwarding order or updating a bank. The form type and taxpayer information should match whether the change concerns an individual, estate, gift or other covered filing.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What Form 8822 does and who prepares it
An individual or other filer covered by the form uses it to notify the IRS of the applicable address change.
For the connected reporting route, see Form 1040. Keep the role of that document separate from the task explained on this page.
| Official form | Form 8822 |
|---|---|
| IRS title | Change of Address |
| Guide period | the applicable reporting period |
| Target version | Feb 2021 |
| Availability | Current IRS catalog PDF |
| Last checked | October 31, 2026 |
Get the Form 8822 PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of Form 8822 should you use?
This form follows a revision or continuing-use format rather than a new title for every calendar year. Check the revision printed on the document and the period requested inside it. A revision date, transaction date and tax year are different pieces of information. The current document should be read with the instructions that apply to the actual transaction or return.
Records to gather for Form 8822
- Old IRS address.
- New mailing address.
- Taxpayer identification.
- Spouse information when applicable.
- Authorized signature details.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through Form 8822
- Confirm applicability. Start with the purpose, filer category and version of the form. Complete any eligibility or applicability question before spending time on the numerical calculation.
- Prepare the source workpapers. Gather the records listed below and reconcile their totals. Keep prior-year balances, current-year transactions and estimated payments separate where they serve different purposes.
- Complete dependent calculations first. When a line refers to another form, schedule or worksheet, finish that supporting calculation first. Preserve any classification, limitation and carryforward information.
- Follow the line sequence. Use the actual line labels and arithmetic in the applicable form. A line number from an older version may refer to something different after a revision.
- Reconcile the filing package. Check names, identifying numbers, tax periods, totals and required attachments. Then use the filing method, signature process and deadline that apply to this filer and form.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
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.
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).
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.
Additional reporting conditions
Where To File • If you checked the box on line 2, send Form 8822 to: Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0023. • 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 . . .
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.
Reading the lines and boxes
These selected labels come from the linked target PDF. They are a reading aid, not a replacement for the full line instructions or a completed calculation. Match the label and document version before transferring any amount.
| Line or box | Label in the source form | What to check |
|---|---|---|
| 1 | Individual income tax returns (Forms 1040, 1040-SR, 1040-NR, etc.) | Identify the income or transaction category before entering a total. Preserve the distinction between gross amounts, adjustments and the resulting taxable or reportable figure. |
| 2 | Gift, estate, or generation-skipping transfer tax returns (Forms 706, 709, etc.) | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 3a | Your name (first name, initial, and last name) | Use the identity of the person or entity requested on this line. Check that the name and identification number agree with the underlying tax records. |
| 4a | Spouse’s name (first name, initial, and last name) | Use the identity of the person or entity requested on this line. Check that the name and identification number agree with the underlying tax records. |
| 5a | Your prior name(s). See instructions. | Use the identity of the person or entity requested on this line. Check that the name and identification number agree with the underlying tax records. |
Further selected fields
| Line or box | Label in the source form | What to check |
|---|---|---|
| 5b | Spouse’s prior name(s). See instructions. | Use the identity of the person or entity requested on this line. Check that the name and identification number agree with the underlying tax records. |
| 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, | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 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 | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 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 | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
A practical example
A taxpayer moves after filing a return. The taxpayer checks the IRS address-update method and provides the required old and new information so later correspondence can reach the correct address.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with Form 8822
- Use the appropriate address-change route for the taxpayer type.
- An address change does not alter the tax year or payment obligation.
- Keep a dated copy of the submitted notice.
Questions about Form 8822
Does receiving or downloading this form mean I must file it?
An individual or other filer covered by the form uses it to notify the IRS of the applicable address change. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Is the revision date always the same as the tax year?
No. Some forms show a tax year, while continuing-use forms show a revision date and ask separately for the reporting period. Check the actual document and instructions. Do not relabel a payment or transaction solely because it was reported in a later calendar year.
What should I do if the underlying information is wrong?
Use the appropriate address-change route for the taxpayer type. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include old IRS address, new mailing address, taxpayer identification. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.