Form 8822 is used to notify the IRS when an individual changes their home mailing address. Filing this form helps ensure that IRS correspondence is sent to the correct address after a move or other address change.
Situations That Require Filing Form 8822
You generally need to file Form 8822 if your home mailing address changes and that address is used for IRS correspondence.
Common situations include:
- Moving to a new residence
- Changing apartments or housing units
- Establishing a separate residence after filing a joint return
Address Changes Related to Tax Returns
Form 8822 is used to update addresses connected to individual tax filings, including:
- 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 appropriate form to file.
When Form 8822 Is Not Required
Form 8822 is not used to change a business address or update information for an entity that has an Employer Identification Number (EIN).
Business address changes must be reported using Form 8822-B instead.
Filing Form 8822 After a Joint Return
If your last tax return was filed jointly and you later establish a separate residence, Form 8822 can be used to notify the IRS of your new home mailing address.
This helps ensure that IRS correspondence is directed to the correct individual.
Processing Time and Filing Method
Form 8822 is filed by mail and is not attached to a tax return. Once submitted, it generally takes several weeks for the IRS to process the address update.
During this time, it is recommended to monitor mail sent to the old address to avoid missing important IRS notices.