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 If this information is not updated, IRS correspondence may continue to be sent to an outdated address.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.
Penalties and Interest Can Still Apply
Even if IRS correspondence is not received because it was sent to an old address, penalties and interest may continue to accrue on any outstanding tax obligations.
Not receiving a notice does not cancel or reduce the underlying tax responsibility.
Refund Delays and Account Issues
An outdated address may cause delays in processing refunds or resolving issues related to an individual tax account.
In some cases, additional time and effort may be required to correct address-related problems after the fact.
No Direct Penalty for Not Filing Form 8822
There is generally no separate penalty solely for failing to file Form 8822. However, the consequences of not updating your address can still be significant due to missed communications and unresolved issues.
When Filing Form 8822 Is Especially Important
Filing Form 8822 promptly is particularly important if you are expecting IRS correspondence, such as notices related to balances, audits, or refund processing.
Keeping your address current helps ensure that IRS mail reaches you without unnecessary delays.