(Rev. December 2007)
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.
Changing both home and business addresses? If you are, use a separate Form 8822 to show each change.
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.
Be sure to include any apartment, room, or suite number in the space provided.
Enter your box number instead of your street address only if your post office does not deliver mail to your street 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.
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.
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.
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)
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IF your old home mailing THEN use this
address was in... address...
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District of Columbia, Maine,
Maryland, Massachusetts, Andover, MA
New Hampshire, New York, 05501-0023
Vermont
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Alabama, Delaware, Florida,
Georgia, North Carolina, Atlanta, GA
Rhode Island, South 39901-0023
Carolina, Virginia
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Kentucky, Louisiana, Austin, TX
Mississippi, Tennessee, 73301-0023
Texas, APO, FPO
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Alaska, Arizona, California,
Colorado, Hawaii, Idaho,
Iowa, Kansas, Minnesota,
Montana, Nebraska, Fresno, CA
Nevada, New Mexico, 93888-0023
North Dakota, Oklahoma,
Oregon, South Dakota,
Utah, Washington,
Wisconsin, Wyoming
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Arkansas, Connecticut,
Illinois, Indiana, Michigan, Kansas City, MO
Missouri, New Jersey, Ohio, 64999-0023
Pennsylvania, West Virginia
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American Samoa
Guam:
Nonpermanent residents
Puerto Rico (or if excluding
income under Internal
Revenue Code
section 933) Austin, TX
Virgin Islands: 73301-0023
Nonpermanent residents USA
Nonresident aliens and
dual-status aliens
Foreign country:
U.S. citizens and those
filing Form 2555,
Form 2555-EZ, or Form 4563
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Guam: Department of Revenue
Permanent residents and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921
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Virgin Islands: V.I. Bureau of
Permanent residents Internal Revenue
9601 Estate Thomas
Charlotte Amalie
St. Thomas, VI 00802
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Filers Who Completed Part II
---------------------------------------------------- IF your old business address THEN use this was in... address... ---------------------------------------------------- Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, Cincinnati, OH New Jersey, New York, North 45999-0023 Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia, Wisconsin ---------------------------------------------------- Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Ogden, UT Nevada, New Mexico, North 84201-0023 Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming, any place outside the United States ----------------------------------------------------
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. 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.
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 social security number on what you file. This is so we know who you are, and can process your form and other papers.
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. Generally, tax returns and return information are confidential, as required by section 6103.
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.
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.