8822

Change of Address

Agency
IRS
Revision
Rev. February 2021
Fillable fields
25
Pages
2
Official source
IRS form page
Checked
October 14, 2026
Fill 8822 online
Page 1 of form 8822

Form 8822: Change of Address

Form 8822 notifies the IRS that your home mailing address has changed. It covers individual income tax returns and gift, estate and generation-skipping transfer tax returns.

Use it so IRS notices reach you. The form states that without a current address you may not receive a notice of deficiency or a notice and demand for tax, yet penalties and interest still accrue on any deficiency.

A business address change uses Form 8822-B instead. You can fill out Form 8822 on this page, in your browser, with no account.

Page 1 of Form 8822 with the title, the Part I heading and the tax return boxes on lines 1 and 2, sample boxes checked

What's on Form 8822

Part I, line 1

Individual income tax returns, with the box for spouses establishing separate residences.

Line 2

Gift, estate or generation-skipping transfer tax returns.

Lines 3 and 4

Your name and SSN, and your spouse's name and SSN.

Line 5

Prior names for you and your spouse.

Lines 6 and 7

Old addresses and the new address, with foreign address fields.

Part II: signature

Your signature, a spouse's signature on a joint return, or a representative's, plus an optional daytime phone number.

How to fill out Form 8822

  1. 1

    Check the boxes

    Check every box that applies on lines 1 and 2.

    Lines 1 and 2 of Form 8822 with the boxes that apply to the change checked, sample values
  2. 2

    Lines 3 and 4

    Enter your name and SSN, and your spouse's if you filed jointly.

    Lines 3 and 4 of Form 8822 with names and Social Security numbers for a joint filer, sample values
  3. 3

    Line 5

    If a name changed because of marriage or divorce, enter the prior name. The form also advises telling the Social Security Administration so records match your return.

    Line 5 of Form 8822 with prior names entered after a name change, sample values
  4. 4

    Line 6a and 6b

    Enter your old address, and your spouse's old address if different. If it is a P.O. box, see the instructions.

    Lines 6a and 6b of Form 8822 with an old address and a different spouse address, sample values
  5. 5

    Line 7

    Enter the new address with apartment, room or suite number. Use a P.O. box only if your post office does not deliver to your street address.

    Line 7 of Form 8822 with the new address entered, in care of a third party, sample values
  6. 6

    In care of addresses

    If a third party such as an accountant receives your mail, write C/O followed by their name and address.

    Line 7 of Form 8822 with a C/O third party address for mail received through an accountant
  7. 7

    Foreign addresses

    Follow the country's practice for the postal code and do not abbreviate the country name.

    The foreign address fields of Form 8822 with the full country name and postal code
  8. 8

    Sign

    Sign and date. A joint-return spouse also signs.

    Part II of Form 8822 with a signature and date, and a spouse's signature on a joint return

Why fill Form 8822 on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

Where to send it, timing and signatures

Where to send

The address depends on your old home mailing address. If you checked box 2, send to Kansas City, MO 64999-0023. Otherwise use the state chart on the form, for example Kansas City, Austin or Ogden.

Processing time

The form says it generally takes 4 to 6 weeks to process a change of address.

Who signs

The taxpayer, executor, donor or an authorized representative. A representative must attach a copy of their power of attorney, which can be Form 2848.

Joint return

Your spouse must also sign, unless you checked the separate residence box on line 1.

Unauthorized third parties

The IRS will not complete an address change from an unauthorized third party.

Do not attach to your return

The form says not to attach it to your tax return.

Related forms

Who needs to fill out Form 8822?

  • Individual filers who moved

    Anyone who filed an income tax return and has a new home mailing address.

  • Spouses who now live apart

    If your last return was joint and you now have separate residences, check the box under line 1.

  • Estate, gift and generation-skipping tax filers

    Check box 2. For Forms 706 and 706-NA, add the decedent's name and Social Security number.

  • Children who filed returns

    File a separate Form 8822 for each child whose mailing address also changed.

  • Not for business addresses

    Use Form 8822-B to change a business address or responsible party.

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Questions about Form 8822

Is Form 8822 for a business?

No. Form 8822-B changes a business address or responsible party.

How long does an address change take?

The form says generally 4 to 6 weeks.

Can I use Form 8822 for my child's address?

Yes, if the change also affects the mailing address of a child who filed income tax returns. File a separate Form 8822 for each child.

Do both spouses sign?

Yes if your last return was joint, unless you check the box showing you now have separate residences.

Can my accountant sign?

Only as an authorized representative, with a copy of the power of attorney attached.

What if I do not tell the IRS?

You may not receive notices such as a notice of deficiency, but penalties and interest still accrue.