Who needs a Form 8822?
A taxpayer who has changed his or her home mailing address should use Form 8822.
What is Form 8822 for?
A taxpayer uses the Form with the purpose of notifying the Internal Revenue Service of a change of the taxpayer’s home mailing address. If the taxpayer’s children filed their income tax returns, and the change in question affects the mailing address of the children, the taxpayer should complete and file a separate Form 8822 for each child.
Is Form 8822 accompanied by other forms?
No other form is required when Form 8822 is submitted. However, if a representative signs it on behalf of the taxpayer, the representative must attach to it a copy of the power of attorney. To do this, the representative can use Form 2848.
When is Form 8822 due?
The use of Form 8822 is voluntary, so there is no deadline to meet. However, it is advisable to file the Form. If you fail to notify the Internal Revenue Service of your new mailing address, you may not receive an important notice from the agency, for instance, a demand for tax or a deficiency notice. You should remember that it may take up to six weeks to process a change of your home address.
How do I fill out Form 8822?
Page 2 of the Form contains instructions on how to fill and where to file it. Please read the instructions before you start filling the Form.
The change of your home mailing address may affect any of the following: (1) individual tax returns or (2) other tax returns such as Forms 706, 709, etc. You should check each box on lines 1 and 2 which corresponds to your circumstances.
Further, you should provide the following information: your name, your social security number, your spouse's name and social security number, your prior names, your spouse's prior names, your old address, spouse's previous address, and your new address.
Finally, you should sign and date the Form. In the case of a joint return, your spouse too should sign and date the document.
If you sign the form on behalf of the taxpayer, you should type in your title as well.
Where do I send Form 8822?
If the change of your address affects Forms 706, 709, etc., you will have to send Form 8822 to the Department of Treasury, Internal Revenue Service Center, Cincinnati, OH 45999-0023.
If the change of your home mailing address does not affect the above-mentioned returns, you will have to send Form 8822 to one of the six addresses specified in the table on page 2 of the Form. Find in the left column the state where was your old address, and you will see in the right column the address where you should send the Form.