On this page
- What is IRS Form 8822 used for?
- Who needs to file Form 8822?
- Do I have to use Form 8822 to change my address?
- What is Form 8822-B, and when does a business use it?
- Where do you send Form 8822?
- How long does an IRS address change take?
- What happens if the IRS has your old address?
- Does Form 8822 change my state tax address too?
- A practical order of operations
- Frequently asked questions
- Related reading
- Related reading
IRS Form 8822: How to Change Your Address With the IRS (and When You Need 8822-B Instead)
IRS Form 8822, Change of Address, is the form individuals use to tell the IRS they have a new home mailing address. Businesses use its companion, Form 8822-B, to update a business mailing address, business location, or responsible party. Picking the right one matters, because IRS notices go to the last address the agency has on file.
What is IRS Form 8822 used for?
Form 8822 updates the address the IRS uses for your personal tax matters. That covers income tax returns such as Form 1040, plus gift, estate, and generation-skipping transfer tax returns.
It's a one-page form. You give your name and Social Security number, your old address, your new address, and your signature. If you filed a joint return and you're both moving to the same new address, one form can cover both of you.
The part people miss: a USPS change of address doesn't reliably update the IRS. The IRS may pick up some address changes from postal data, but it isn't a substitute for telling the agency directly.
Who needs to file Form 8822?
Anyone whose home mailing address has changed since the last return was filed, and who wants IRS mail to follow them. That includes:
- People who moved and haven't yet filed a return from the new address
- Spouses who filed jointly but now live at different addresses (each files a separate form)
- Taxpayers with an open balance, audit, or refund pending
- Executors and others acting for someone else, who generally need to include the right authority paperwork
You don't always need a separate form. Filing a return with your new address on it generally updates your address of record. But if you're not filing for a while, or you're expecting IRS correspondence about a prior year, Form 8822 closes the gap.
Do I have to use Form 8822 to change my address?
No. The IRS says you can also notify it by phone or by a signed written statement. A written statement should include your full name, old address, new address, Social Security number or taxpayer ID number, and your signature. If you filed jointly, include both spouses' names and numbers, and both signatures.
Form 8822 is the cleanest option because it lays out exactly what the IRS needs. It also leaves you with a copy that shows when and what you sent.
What is Form 8822-B, and when does a business use it?
Form 8822-B, Change of Address or Responsible Party – Business, updates the address tied to a business's employer identification number (EIN). It's also how you report a new "responsible party," the person who ultimately controls or manages the entity's funds and assets.
Use it when:
- Your business moves its mailing address or physical location
- The responsible party on file changes
- You need the new address reflected for business returns such as Form 941 or Form 1065
A change in responsible party has a deadline. The IRS expects Form 8822-B within 60 days of the change. Address changes don't carry the same stated deadline, but waiting is a bad idea, since business notices about payroll or filing issues often carry short response windows.
If you're a sole proprietor, you may need both forms. Form 8822 covers your personal return, and Form 8822-B covers the EIN-based business account. If you recently changed your entity classification, the Form 8832 article explains how that interacts with your tax filings.
Where do you send Form 8822?
You mail it. The correct IRS address depends on where you lived when you last filed and, for some filers, whether you enclosed a payment. The form's instructions list the current addresses by state, so check the latest version on IRS.gov before you mail it.
Because the mailing addresses change from time to time, don't copy one from an old blog post or a prior-year form. Using certified mail with a return receipt is a reasonable way to prove you sent it.
How long does an IRS address change take?
The IRS says to allow four to six weeks for a Form 8822 change to take effect. During that window, mail can still go to the old address. If you're expecting something time-sensitive, like a refund or an open notice, use your IRS online account to watch for activity and keep forwarding active with USPS in the meantime.
What happens if the IRS has your old address?
The IRS can send notices to your "last known address," and those notices generally count as legally delivered even if you never saw them. A missed notice can mean a missed response deadline, extra penalties and interest, or lost chances to dispute a proposed change.
That's the real reason this small form matters. If you've already missed a notice or something is overdue, our IRS tax problem help page covers what to do next, and the guide on what to do if you missed the tax filing deadline walks through the order of operations.
Does Form 8822 change my state tax address too?
No. Form 8822 only updates the IRS. Your state tax agency, state payroll agency, and any local licensing office each keep their own records, and each has its own process for changing them. If you moved states, that also raises residency and filing questions that go beyond an address update. Many people find it worth a conversation with a professional before the next filing season.
A practical order of operations
If you've moved or your business has, here's the short version:
- Decide whether you need Form 8822, Form 8822-B, or both.
- Complete the form with the exact names and numbers on your last return.
- Mail it to the address in the current instructions, and keep a copy.
- Update your address with your state tax agency, payroll providers, and any bank or accounting software that mails tax documents.
- Make sure your bookkeeping records and filing contacts match. Clean records make this easier, and a monthly bookkeeping routine is a natural place to catch it.
If your move is tied to a bigger change, like a new entity or an S corporation election, it can be worth reviewing S-corp and business tax services or tax planning before you file anything.
This article is general information, not tax advice for your specific situation. If you're not sure which form applies, or you've already missed IRS mail, SBZ Tax can help you sort it out. You can book a free consultation, see pricing, call 818-748-2020, or visit our office in person.
Frequently asked questions
Is Form 8822 the same as Form 8822-B?
No. Form 8822 is for individuals changing a home mailing address. Form 8822-B is for businesses changing a mailing address, location, or responsible party tied to an EIN.
Can I change my address with the IRS online?
The IRS generally accepts address changes by mailed Form 8822, by phone, or by a signed written statement. Check IRS.gov for the current options, since processes can change.
Do spouses need to file separate Form 8822s?
If you filed a joint return and now share the same new address, one form can cover both of you. If you live at different addresses now, each spouse files a separate form.
Does filing a tax return update my IRS address?
Usually, yes. A return filed with a new address generally updates the address of record. Form 8822 is still useful if you aren't filing soon or need IRS mail to reach you sooner.
How long do I have to report a new responsible party?
The IRS expects Form 8822-B within 60 days of a change in responsible party. Don't wait for the next return.
