IRS Form 8822 notifies the IRS that an individual, gift-tax filer, estate, or generation-skipping transfer tax filer has a new home mailing address.
Businesses generally use Form 8822-B instead. Filing Form 8822 helps future notices and correspondence reach the correct address, but it does not replace a postal forwarding request or automatically update every government agency.
Last reviewed: July 30, 2026. This article is for general educational purposes and does not replace advice from a qualified tax, legal, financial, or student-aid professional.
What Is IRS Form 8822?
Form 8822 covers individual income tax returns and certain gift, estate, and generation-skipping transfer tax matters. A joint return can involve different instructions depending on whether both spouses moved to the same address.
The IRS generally needs time to process an address change. Continue monitoring mail sent to the old address and use USPS forwarding where appropriate.
Who Should Use IRS Form 8822?
- Individuals who changed their home mailing address after filing a federal return.
- Spouses on a joint return who moved together or separately.
- Executors, fiduciaries, or authorized persons updating an estate-related address.
- Gift or generation-skipping transfer tax filers changing their mailing address.
- Not businesses updating a business location or responsible party; use Form 8822-B.
How to Use or Complete IRS Form 8822
- Check the box for the return type affected by the address change.
- Enter the taxpayer’s full legal name, SSN or ITIN, prior address, and new address.
- For a joint filing history, complete spouse information and follow the separate-move instructions.
- If acting for an estate, sign in the authorized capacity and ensure fiduciary authority is documented when required.
- Sign and date the form.
- Mail it to the address assigned in the current Form 8822 instructions for the old address or return type.
- Also update USPS forwarding and other agencies or payers separately.
Form 8822 vs. Form 8822-B
| Situation | Form |
|---|---|
| Home address for an individual income tax filer | Form 8822 |
| Gift, estate, or GST tax mailing address | Form 8822 |
| Business mailing address or business location | Form 8822-B |
| Business responsible party change | Form 8822-B |
Joint Returns and Separate Moves
When both spouses filed jointly and move to the same new address, they can generally report both names and SSNs on one form. If spouses establish separate addresses, each spouse should follow the individual instructions so the IRS records reflect where each person should receive correspondence.
A later separate return does not necessarily update the other spouse’s address. Each taxpayer should verify their own IRS record.
Does Filing a Tax Return Update the Address?
A newly filed return showing the new address may update IRS records, but Form 8822 provides a direct method and can be useful when no return will be filed soon. Do not send duplicate address forms repeatedly.
If an IRS notice includes specific address-change instructions or a return is under examination, follow the notice or contact instructions as well as the general form rules.
Other Address Updates You May Need
- Submit a USPS change-of-address request, recognizing that not all government mail is forwarded.
- Update employers, banks, retirement administrators, and other information-return issuers.
- Update the Social Security Administration when applicable.
- Update state and local tax agencies separately.
- Use Form 8822-B for a business and comply with the 60-day rule for responsible-party changes.
Before You File or Submit
- Use the current official version. Tax forms, addresses, thresholds, and electronic filing procedures can change. Download the form or instructions from the issuing agency immediately before use.
- Match names and taxpayer identification numbers. Confirm that legal names, SSNs, ITINs, EINs, plan numbers, and tax periods agree with the related return and agency records.
- Gather supporting records first. Keep calculations, statements, notices, authorizations, appraisals, receipts, and other documents that support every entry.
- Check the deadline and delivery method. An extension to file does not necessarily extend the time to pay. Private carriers also may require a different street address than USPS.
- Sign where required. An unsigned paper form, missing consent, or incomplete electronic authentication can delay or invalidate a submission.
- Keep a complete copy. Retain the filed form, attachments, confirmation number, proof of mailing, fax confirmation, and payment record.
Common Mistakes to Avoid
- Using Form 8822 for a business address or responsible-party change.
- Failing to list the old address exactly enough for IRS account matching.
- Omitting spouse information after a joint filing history.
- Assuming USPS forwarding automatically updates IRS records.
- Sending the form to an address found in old instructions.
- Failing to sign or submitting repeated duplicates before processing is complete.
What Happens After Submission?
The IRS updates the mailing address associated with the identified tax matters after processing. The change is not instantaneous, so correspondence may continue going to the old address during the transition.
If expected IRS mail does not arrive or a time-sensitive matter is pending, call the number on the related notice or use the appropriate IRS assistance channel rather than relying only on the address form.
Processing time is not the same as a legal deadline. Do not submit a duplicate merely because an acknowledgement or response has not arrived. First check the relevant online status tool, confirmation record, or official contact channel. If the agency requests more information, respond by the date and method stated in the notice.
Records to Keep
Keep a copy of the completed submission and all documents used to prepare it. Your file should also contain the tax-year or period involved, the date submitted, the delivery method, any confirmation or tracking number, and notes about later agency correspondence. Retention periods depend on the form and issue, so follow the specific instructions and keep records longer when they may remain material to an audit, refund claim, basis calculation, collection case, election, or amended return.
Frequently Asked Questions
How long does an IRS address change take?
Processing time varies. IRS guidance commonly advises allowing several weeks, so maintain mail access and forwarding during the transition.
Can Form 8822 be filed online?
The standard Form 8822 is a paper form. Some address changes can also be reflected through a filed return or handled during authenticated IRS contact.
Does Form 8822 change my address with Social Security?
No. The IRS, SSA, USPS, state agencies, and financial institutions maintain separate records.
Where do I mail Form 8822?
The destination depends on the old address and the tax-return category. Use the address table printed in the current official form.
Official Resources
Bottom line: Use Form 8822 for personal and specified estate or gift-tax address changes, use Form 8822-B for businesses, and maintain forwarding while the IRS processes the update.