IRS change of address forms are filed by mail and must be sent to the correct IRS address to ensure proper processing. The mailing address depends on which form is being filed and, in some cases, on the taxpayer’s prior address.
Where to Mail Form 8822
Form 8822, used for individual address changes, is mailed to an IRS address based on the individual’s previous home mailing address.
The IRS provides different mailing addresses depending on the state or region where the prior address was located.
Where to Mail Form 8822-B
Form 8822-B, used for business address and responsible party changes, is mailed to an IRS address determined by the business’s former address.
Separate mailing addresses are provided for different regions and for businesses located outside the United States.
Why Mailing Location Matters
Sending a change of address form to the wrong IRS location may delay processing. This can result in continued correspondence being sent to the old address.
Using the correct mailing address helps ensure that the request is routed to the appropriate IRS processing center.
Do Not Attach Change of Address Forms to Tax Returns
Form 8822 and Form 8822-B are not attached to tax returns. They must be mailed separately to ensure they are processed correctly.
Confirming the Correct Mailing Address
Before mailing either form, it is important to review the instructions included with the form to confirm the correct mailing address.
Mailing addresses may change over time, so using the most current instructions helps avoid unnecessary delays.