IRS

IRS change of address forms are filed by mail and must be sent to the correct IRS address to ensure proper processing. The mailing address depends on which form is being filed and, in some cases, on the taxpayer’s prior address.

Where to Mail Form 8822

Form 8822, used for individual address changes, is mailed to an IRS address based on the individual’s previous home mailing address.

The IRS provides different mailing addresses depending on the state or region where the prior address was located.

When you file a change of address with the IRS, the update is not immediate. Both Form 8822 and Form 8822-B are processed manually, and it generally takes several weeks for address changes to be reflected in IRS records.

Typical Processing Time for IRS Address Changes

After Form 8822 or Form 8822-B is received, it usually takes a few weeks for the IRS to process the request and update its systems.

During this time, IRS correspondence may continue to be sent to the previous address.

Form 8822 is used to notify the IRS of a change in home mailing address for matters related to estate, gift, or generation-skipping transfer tax returns. This ensures that IRS correspondence connected to these filings is sent to the correct address.

When Form 8822 Is Used for Estate or Gift Tax Matters

Form 8822 should be filed if the mailing address associated with estate or gift tax filings changes.

This commonly applies to address updates related to:

Form 8822 can be used to update an individual’s home mailing address after filing a joint tax return. This situation commonly arises when spouses who previously filed jointly later establish separate residences.

When Form 8822 Is Needed After a Joint Return

If your most recent tax return was filed jointly and your home mailing address changes, Form 8822 is used to notify the IRS of your new address.

This is especially important when only one spouse changes address while the other remains at the prior residence.

Form 8822 is used to notify the IRS when an individual’s home mailing address changes. If this information is not updated, IRS correspondence may continue to be sent to an outdated address.

Missed IRS Notices and Correspondence

If Form 8822 is not filed after an address change, important IRS notices may be mailed to your old address. This can include notices related to tax balances, refunds, or other account matters.

Missing these notices can make it harder to respond in a timely manner.

Form 8822 is used to notify the IRS when an individual changes their home mailing address. Filing this form helps ensure that IRS correspondence is sent to the correct address after a move or other address change.

Situations That Require Filing Form 8822

You generally need to file Form 8822 if your home mailing address changes and that address is used for IRS correspondence.

Common situations include:

Form 8822-B distinguishes between a business mailing address and a business location. Although these terms may seem similar, they represent different types of addresses in IRS records and serve different purposes.

Understanding the difference helps ensure that Form 8822-B is completed correctly and that IRS correspondence is sent to the intended address.

Form 8822-B is used to keep the IRS informed about changes to a business’s address or responsible party. If this information is not kept up to date, important IRS correspondence may not reach the correct person or location.

Missed IRS Notices and Correspondence

If Form 8822-B is not filed after a required change, the IRS may continue sending notices to an old address or to a former responsible party.

This can result in missed notices of deficiency, payment requests, or other time-sensitive communications.

Form 8822-B must be filed when the responsible party for a business or organization changes. The IRS requires this information to keep records associated with an Employer Identification Number (EIN) accurate and up to date.

What Is a Responsible Party?

The responsible party is the individual who controls, manages, or directs the entity and its funds. This person has the authority to make financial and operational decisions on behalf of the business or organization.

Each entity with an EIN must have a responsible party on record with the IRS.

Form 8822-B must be filed when certain information related to a business or organization changes. This form is used to keep IRS records accurate and ensure that official correspondence is sent to the correct address or responsible party.

Situations That Require Filing Form 8822-B

You generally need to file Form 8822-B if any of the following changes occur: