The document is an IRS Form 8822 that allows taxpayers to notify the IRS of a change to their home or business mailing address. It has sections to provide both old and new address information as well as checkboxes to indicate which tax forms the address change applies to, such as individual, business, gift, or estate tax returns. Taxpayers must sign and date the form, and it includes instructions on where to mail it based on the old address.

1. 8822 Change of Address
Form
OMB No. 1545-1163
Please type or print.
(Rev. December 2008)
Department of the Treasury
See instructions on back. Do not attach this form to your return.
Internal Revenue Service
Part I Complete This Part To Change Your Home Mailing Address
Check all boxes this change affects:
1 Individual income tax returns (Forms 1040, 1040A, 1040EZ, 1040NR, etc.)
If your last return was a joint return and you are now establishing a residence separate
from the spouse with whom you filed that return, check here
2 Gift, estate, or generation-skipping transfer tax returns (Forms 706, 709, etc.)
For Forms 706 and 706-NA, enter the decedent’s name and social security number below.
Decedent’s name Social security number
3a 3b
Your name (first name, initial, and last name) Your social security number
4a 4b
Spouse’s name (first name, initial, and last name) Spouse’s social security number
5 Prior name(s). See instructions.
Apt. no.
6a Old address (no., street, city or town, state, and ZIP code). If a P.O. box or foreign address, see instructions.
Apt. no.
6b Spouse’s old address, if different from line 6a (no., street, city or town, state, and ZIP code). If a P.O. box or foreign address, see instructions.
Apt. no.
7 New address (no., street, city or town, state, and ZIP code). If a P.O. box or foreign address, see instructions.
Part II Complete This Part To Change Your Business Mailing Address or Business Location
Check all boxes this change affects:
8 Employment, excise, income, and other business returns (Forms 720, 940, 940-EZ, 941, 990, 1041, 1065, 1120, etc.)
9 Employee plan returns (Forms 5500, 5500-EZ, etc.)
10 Business location
11a Business name 11b Employer identification number
Room or suite no.
12 Old mailing address (no., street, city or town, state, and ZIP code). If a P.O. box or foreign address, see instructions.
Room or suite no.
13 New mailing address (no., street, city or town, state, and ZIP code). If a P.O. box or foreign address, see instructions.
Room or suite no.
14 New business location (no., street, city or town, state, and ZIP code). If a foreign address, see instructions.
Part III Signature
( )
Daytime telephone number of person to contact (optional)
Sign
Here Your signature Date If Part II completed, signature of owner, officer, or representative Date
If joint return, spouse’s signature Date Title
8822
For Privacy Act and Paperwork Reduction Act Notice, see back of form. Cat. No. 12081V Form (Rev. 12-2008)

2. 2
Form 8822 (Rev. 12-2008) Page
Alabama, Alaska, Arizona,
Purpose of Form and the address shown next that applies to
Arkansas, California, Colorado,
you. Generally, it takes 4 to 6 weeks to
You can use Form 8822 to notify the Internal Florida, Hawaii, Idaho, Iowa,
process your change of address.
Kansas, Louisiana, Minnesota,
Revenue Service if you changed your home or
Note. If you checked the box on line 2, or you Mississippi, Missouri, Montana,
business mailing address or your business
checked the box on both lines 1 and 2, send Nebraska, Nevada, New Mexico,
location. If this change also affects the mailing Ogden, UT
North Dakota, Oklahoma,
this form to: Cincinnati, OH 45999-0023.
address for your children who filed income tax 84201-0023
Oregon, South Dakota, Texas,
returns, complete and file a separate Form Utah, Washington, Wyoming,
Filers Who Completed Part I
8822 for each child. If you are a representative any place outside the
(You checked the box on line 1
signing for the taxpayer, attach to Form 8822 a United States
copy of your power of attorney. only)
Changing both home and business IF your old home mailing THEN use this Privacy Act and Paperwork Reduction Act
addresses? If you are, use a separate address was in . . . address . . . Notice. We ask for the information on this
Form 8822 to show each change. form to carry out the Internal Revenue laws of
District of Columbia, Maine, the United States. Our legal right to ask for
Andover, MA
Prior Name(s) Maryland, Massachusetts,
information is Internal Revenue Code sections
05501-0023
New Hampshire, Vermont
6001 and 6011, which require you to file a
If you or your spouse changed your name
Alabama, Florida, Georgia, statement with us for any tax for which you are
because of marriage, divorce, etc., complete Atlanta, GA
North Carolina, South liable. Section 6109 requires that you provide
line 5. Also, be sure to notify the Social 39901-0023
Carolina, Virginia
your social security number on what you file.
Security Administration of your new name so
This is so we know who you are, and can
Kentucky, Louisiana,
that it has the same name in its records that Austin, TX
process your form and other papers.
Mississippi, Tennessee,
you have on your tax return. This prevents 73301-0023
Texas
delays in processing your return and issuing Generally, tax returns and return information
refunds. It also safeguards your future social Alaska, Arizona, California, are confidential, as required by section 6103.
Colorado, Hawaii, Idaho,
security benefits. However, we may give the information to the
Illinois, Iowa, Kansas,
Department of Justice and to other federal
Minnesota, Montana,
Fresno, CA agencies, as provided by law. We may give it
Addresses Nebraska, Nevada, New
93888-0023 to cities, states, the District of Columbia, and
Mexico, North Dakota,
Be sure to include any apartment, room, or U.S. commonwealths or possessions to carry
Oklahoma, Oregon, South
suite number in the space provided. out their tax laws. We may also disclose this
Dakota, Utah, Washington,
Wisconsin, Wyoming information to other countries under a tax
P.O. Box treaty, to federal and state agencies to enforce
Arkansas, Connecticut,
federal nontax criminal laws, or to federal law
Enter your box number instead of your street Delaware, Indiana,
enforcement and intelligence agencies to
Kansas City, MO
Michigan, Missouri, New
address only if your post office does not
64999-0023 combat terrorism.
Jersey, New York, Ohio,
deliver mail to your street address.
Pennsylvania, Rhode Island,
The use of this form is voluntary. However, if
West Virginia
Foreign Address you fail to provide the Internal Revenue
APO and FPO Addresses Service with your current mailing address, you
Enter the information in the following order:
American Samoa may not receive a notice of deficiency or a
city, province or state, and country. Follow the
Guam:
notice and demand for tax. Despite the failure
country’s practice for entering the postal code. Nonpermanent residents
to receive such notices, penalties and interest
Please do not abbreviate the country name. Puerto Rico (or if excluding
will continue to accrue on the tax deficiencies.
income under Internal
Austin, TX
“In Care of” Address Revenue Code You are not required to provide the
73301-0023
section 933)
information requested on a form that is subject
If you receive your mail in care of a third party USA
Virgin Islands:
to the Paperwork Reduction Act unless the
(such as an accountant or attorney), enter Nonpermanent residents
form displays a valid OMB control number.
“C/O” followed by the third party’s name and Nonresident aliens and
Books or records relating to a form or its
street address or P.O. box. dual-status aliens
instructions must be retained as long as their
Foreign country:
Signature contents may become material in the
U.S. citizens and those
filing Form 2555, administration of any Internal Revenue law.
If you are completing Part I, the taxpayer, Form 2555-EZ, or Form 4563
The time needed to complete and file this
executor, donor, or an authorized Guam: Department of Revenue
form will vary depending on individual
representative must sign. If your last return Permanent residents and Taxation
circumstances. The estimated burden for
was a joint return, your spouse must also sign Government of Guam
individual taxpayers filing this form is approved
P.O. Box 23607
(unless you have indicated by checking the
under OMB control number 1545-0074 and is
GMF, GU 96921
box on line 1 that you are establishing a
included in the estimates shown in the
separate residence). V.I. Bureau of
Virgin Islands:
instructions for their individual income tax
If you are completing Part II, an officer, Internal Revenue
Permanent residents
return. The estimated burden for all other
9601 Estate Thomas
owner, general partner or LLC member
taxpayers who file this form is 16 minutes.
Charlotte Amalie
manager, plan administrator, fiduciary, or an
St. Thomas, VI 00802
authorized representative must sign. An officer If you have comments concerning the
is the president, vice president, treasurer, chief accuracy of this time estimate or suggestions
Filers Who Completed Part II
accounting officer, etc. for making this form simpler, we would be
IF your old business address THEN use this happy to hear from you. You can write to the
If you are a representative signing was in . . . address . . . Internal Revenue Service, Tax Products
on behalf of the taxpayer, you
Coordinating Committee,
must attach to Form 8822 a copy Connecticut, Delaware,
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave.
District of Columbia, Georgia,
of your power of attorney. To do
CAUTION this, you can use Form 2848. The NW, IR-6526, Washington, DC 20224. Do not
Illinois, Indiana, Kentucky,
Maine, Maryland, send the form to this address. Instead, see
Internal Revenue Service will not complete an
Cincinnati, OH
Massachusetts, Michigan, Where To File on this page.
address change from an “unauthorized” third 45999-0023
New Hampshire, New Jersey,
party. New York, North Carolina,
Ohio, Pennsylvania, Rhode
Where To File Island, South Carolina,
Tennessee, Vermont, Virginia,
Send this form to the Department of the West Virginia, Wisconsin
Treasury, Internal Revenue Service Center,