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:
- Gift tax returns
- Estate tax returns
- Generation-skipping transfer tax returns
Who Files Form 8822 in These Situations
Form 8822 may be filed by the individual taxpayer, executor, administrator, or another authorized representative responsible for estate or gift tax matters.
The form updates the mailing address used by the IRS for correspondence related to these returns.
Address Changes for Executors and Representatives
If an executor or representative’s mailing address changes during the administration of an estate or while handling gift tax matters, filing Form 8822 helps ensure that IRS notices continue to reach the appropriate party.
This can be especially important during extended estate administration periods.
What Form 8822 Does Not Update
Form 8822 does not change any business-related address information. If the estate or trust holds an Employer Identification Number (EIN), business address changes must be reported using Form 8822-B.
Processing Time and Filing Method
Form 8822 is filed by mail and is not attached to an estate or gift tax return. Once submitted, it generally helps the IRS update mailing address records within several weeks.
During this time, it is advisable to monitor mail sent to the previous address to avoid missing important correspondence.