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.
Establishing a Separate Residence
Form 8822 allows an individual to report a new mailing address when establishing a residence separate from the spouse with whom a joint return was filed.
This helps ensure that IRS correspondence is sent to the correct person at the correct address.
Does Each Spouse Need to File a Separate Form?
In some cases, each spouse may need to file a separate Form 8822 to reflect their own current mailing address.
Each form updates the IRS records for the individual named on the form, not automatically for both spouses.
What Form 8822 Does Not Change
Filing Form 8822 after a joint return does not change the filing status of prior tax returns. It only updates mailing address information.
It also does not update any business addresses associated with an Employer Identification Number (EIN).
Processing Time and Communication
Form 8822 is filed by mail and generally takes several weeks to process. During this period, it is recommended to monitor mail sent to the old address to avoid missing important IRS notices.