IRS

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

Form 8822 applies only to personal addresses. It does not update business addresses or information related to entities that use an Employer Identification Number (EIN).

What Is Form 8822 Used For?

Form 8822 is used to report a change in an individual’s home mailing address with the IRS. This includes address changes related to:

Form 8822-B is used to notify the IRS about important changes related to a business or organization. This form applies to entities that have an Employer Identification Number (EIN) and need to update their business mailing address, business location, or responsible party information.

Form 8822-B is not a tax return and is not attached to any return. It is filed separately to ensure that the IRS has accurate and up-to-date information for business records.

What Is Form 8822-B Used For?

Form 8822-B is used to report one or more of the following changes:

Form 8822 and Form 8822-B are often confused because both are used to notify the IRS about an address change. However, these forms apply to different taxpayers and serve different purposes. Choosing the wrong form can result in your address not being updated correctly in IRS records.

The Core Difference Between Form 8822 and Form 8822-B

The main difference between these two forms depends on who the address belongs to.

Form 6166, the Certification of U.S. Tax Residency, plays a crucial role in facilitating international tax treaty benefits and transactions for U.S. taxpayers. It is administered by the Internal Revenue Service (IRS) through a structured process outlined in Form 8802, Application for United States Residency Certification. Here is a summary of important information regarding Form 6166 and the application process:

The U.S. Department of the Treasury and the Internal Revenue Service (IRS) have issued proposed regulations concerning the reporting of sales and exchanges of digital assets by brokers. These regulations are aligned with the bipartisan Infrastructure Investment and Jobs Act (IIJA) implemented by the Biden-Harris Administration. The primary objective is to enhance tax compliance, curb tax evasion in the realm of digital assets, and promote fairness in taxation.

Regulation Overview