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:
- Individual income tax returns
- Gift tax returns
- Estate or generation-skipping transfer tax returns
If IRS mail related to these filings should be sent to a new address, Form 8822 is the correct form to file.
Who Should File Form 8822?
Form 8822 should be filed by individuals who have changed their home mailing address and want the IRS to update its records. This includes:
- Taxpayers who have moved to a new residence
- Individuals who file joint returns and later establish separate residences
- Executors, administrators, or representatives filing on behalf of a taxpayer
A separate Form 8822 may be required for each individual whose address has changed.
What Form 8822 Does Not Cover
Form 8822 does not update any business-related information. If you own or manage a business with an EIN, changing your personal address does not update the business address with the IRS.
Business address changes and responsible party updates must be reported using Form 8822-B.
Changing Both Home and Business Addresses
If you are changing both your personal home address and the address of a business you own, two separate forms must be filed.
- Use Form 8822 to update your personal home mailing address.
- Use Form 8822-B to update the business mailing address or responsible party.
Each form updates a different IRS record and one cannot replace the other.
Processing Time and Filing Method
Form 8822 is filed by mail and is not attached to a tax return. After submission, it generally takes several weeks for the IRS to process the address change.
During this period, it is recommended to continue checking mail sent to the old address to avoid missing important IRS notices.