Form 8822 - Change of Address

Form 8822, Change of Address, is the IRS form individuals use to notify the IRS that their home mailing address has changed. You should file Form 8822 after you move so the IRS can send notices, refunds, and other correspondence to your correct address. While the IRS does update your address when you file a return with a new address, filing Form 8822 between returns ensures the agency has your current address for any communication in the meantime, such as a refund check or a notice that requires a timely response. Updating your address matters because IRS notices have deadlines, and missing one because it went to an old address does not excuse the consequences. The form asks for your old and new addresses and your Social Security number. Because keeping the IRS informed of your address protects you from missing time-sensitive correspondence, filing Form 8822 promptly after a move is a sensible step even if your next return is months away.

To file Form 8822, you complete the form with your name, Social Security number, old address, and new address, sign it, and mail it to the IRS address listed in the instructions for the region where you previously lived. There is no fee to file. For a joint return, both spouses should provide the information, and if you and your spouse now live at different addresses, each should file separately. The IRS does not accept this change by phone in the same formal way, though it may update an address through other verified contacts; mailing Form 8822 creates a clear record. Allow several weeks for the IRS to process the change. You should also separately update your address with the U.S. Postal Service for mail forwarding and with any state tax agency, since Form 8822 only updates the federal IRS record. Because the form is the standard way to notify the IRS of a move, mailing it promptly ensures future correspondence reaches you.

If you put your new address on your most recently filed tax return, the IRS generally updates its records from that return, so a separate Form 8822 may not be necessary at that point. However, filing Form 8822 is useful when you move after filing and before your next return, because it ensures the IRS can reach you in the interim with refunds or notices. If you are expecting a refund check or correspondence and have moved since filing, submitting Form 8822 helps prevent mail from going to your old address. The form is also helpful if you filed jointly and have since separated, so each person can keep their own address current. Because timing matters, the rule of thumb is that the address on a filed return updates your record going forward, while Form 8822 covers changes between filings. Filing the form when you move outside of the normal filing cycle keeps your IRS correspondence on track.

The difference between Form 8822 and Form 8822-B is the type of taxpayer: Form 8822 is for individuals changing their home mailing address, while Form 8822-B is for businesses changing their business mailing address, business location, or responsible party. A business with an Employer Identification Number uses Form 8822-B to update the address the IRS has on file and to report a change in the responsible party, which the IRS requires within 60 days of the change. Individuals, including sole proprietors changing only their personal address, use Form 8822. If you operate a business and your business address or responsible party changes, you file Form 8822-B; if your personal home address changes, you file Form 8822. Some situations require both forms. Because the IRS tracks individual and business records separately and the responsible-party update has its own deadline, you should use the form that matches the change, ensuring both your personal and business correspondence reach the correct address.

Filing Form 8822 updates your address with the IRS, but you should also notify other parties to ensure all your mail and records stay current. You should file a change of address with the U.S. Postal Service so mail is forwarded, which is separate from the IRS update and does not by itself change your IRS record. You should also update your address with your state tax agency, since Form 8822 only affects federal IRS records, and with the Social Security Administration if you receive benefits. Beyond government, notify your bank, employer, insurers, and any agency that sends you important correspondence. If you receive health coverage through the Marketplace, update it there as well to keep premium tax credit records accurate. Because each organization maintains its own records, filing Form 8822 alone does not update them all. Coordinating the change across the postal service, state tax authorities, and key institutions ensures you do not miss important notices after a move.