Should I notify the IRS of my change of address?
Yes, if you move, you need to notify the IRS of your new address. You need to change your records so that any tax refunds due to you or any other IRS communications will reach you in a timely manner.
If you filed a joint return, you should provide the same information and signatures for both spouses. If you filed a joint return and you and/or your spouse have since established separate residences, you both should notify the IRS of your new addresses.
There are several ways to notify the IRS of an address change:
- Tax Return: Update your address in the appropriate boxes on your tax return.
- Submit Form: Send in Form 8822, Change of Address, and/or Form 8822-B, Change of Address – Business.
- Written Notification: Mail a signed written statement to an appropriate Service address informing the Service that you wish that the address of record be changed to a new address. Generally, the appropriate Service address is the campus where you filed your last return. In addition to the new address, this notification must contain your full name and old address as well as your social security number, individual taxpayer identification number, or employer identification number.
- Oral Notification: Provide an oral statement in person or directly via telephone to a Service employee who has access to the Service Master File informing the Service employee of the address change. In addition to the new address, you must provide your full name and old address as well as your social security number, individual taxpayer identification number, or employee identification number.
- Electronic Notification: Submit your new address information through one of the secure applications found on the IRS website, such as Where’s My Refund?. In addition to the new address, you must also provide your social security number, individual taxpayer identification number, or employer identification number, as well as any additional information requested by the specific application. You can not notify the IRS of an address change through other forms of electronic notification, such as electronic mail sent to an IRS email address.
Note: The IRS may also update your address of record based on any new address you provide to the U.S. Postal Service (USPS) that the USPS retains in its National Change of Address (NCOA) database. However, even if you notify USPS of your new address, you should still notify the IRS directly.
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.
Changing both home and business addresses? Use Form 8822-B to change your business address.
The IRS has created a page on IRS.gov for information about Form 8822 and its instructions, at www.irs.gov/form8822. Information about any future developments affecting Form 8822 (such as legislation enacted after we release it) will be posted on that page.
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 average time is 16 minutes.
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.
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.
Addresses: Be sure to include any apartment, room, or suite number in the space provided.
P.O. Box: Enter your box number instead of your street address only if your post office does not deliver mail to your street address.
Foreign Address: Follow the country’s practice for entering the postal code. Please do not abbreviate the country.
“In Care of” Address: 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.
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).
Where To File: 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.
Otherwise,
IF your old home mailing address was in . . .
Alabama, Connecticut, Delaware, District of Columbia, Georgia, Kentucky, Maine, Maryland, Massachusetts, Missouri, New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia
THEN use this address…
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0023
IF your old home mailing address was in…
Florida, Louisiana, Mississippi, Texas
THEN use this address…
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0023
IF your old home mailing address was in…
Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oklahoma, Oregon, South Dakota, Utah, Washington, Wisconsin, Wyoming
THEN use this address…
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0023
Guam (bona-fide residents only), THEN use this address…
Department of Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921
Virgin Islands (bona-fide residents only), THEN use this address…
V.I. Bureau of Internal Revenue
6115 Estate Smith Bay, Suite 225
St. Thomas, VI 00802
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 dual-status alien or non bona-fide resident of Guam or the Virgin Islands.
THEN use this address…
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0023