- 2 -
|
Form 8822 (Rev. 2-2021) Page 2
Future Developments Privacy Act and Paperwork Reduction Act
Information about developments affecting Where To File Notice. We ask for the information on this
form to carry out the Internal Revenue laws of
Form 8822 (such as legislation enacted after • If you checked the box on line 2, send the United States. Our legal right to ask for
we release it) is at www.irs.gov/form8822. Form 8822 to: Department of the information is Internal Revenue Code sections
Treasury, Internal Revenue Service 6001 and 6011, which require you to file a
Purpose of Form Center, Kansas City, MO 64999-0023. statement with us for any tax for which you
You can use Form 8822 to notify the Internal • If you did not check the box on line 2, are liable. Section 6109 requires that you
Revenue Service if you changed your home send Form 8822 to the address shown provide your social security number on what
mailing address. If this change also affects here that applies to you: you file. This is so we know who you are, and
can process your form and other papers.
the mailing address for your children who IF your old home mailing THEN use this
filed income tax returns, complete and file a address was in . . . address . . . Generally, tax returns and return
separate Form 8822 for each child. If you are information are confidential, as required by
a representative signing for the taxpayer, Alabama, Arkansas, Department of the section 6103. However, we may give the
attach to Form 8822 a copy of your power of Delaware, Georgia, Illinois, Treasury information to the Department of Justice and
attorney. Generally, it takes 4 to 6 weeks to Indiana, Iowa, Kentucky, Internal Revenue to other federal agencies, as provided by law.
process a change of address. Maine, Massachusetts, Service We may give it to cities, states, the District of
Minnesota, Missouri, New Kansas City, MO
Changing both home and business Hampshire, New Jersey, 64999-0023 Columbia, and U.S. commonwealths or
addresses? Use Form 8822-B to change New York, North Carolina, possessions to carry out their tax laws. We
your business address. Oklahoma, South Carolina, may also disclose this information to other
Tennessee, Vermont, countries under a tax treaty, to federal and
Prior Name(s) Virginia, Wisconsin state agencies to enforce federal nontax
criminal laws, or to federal law enforcement
If you or your spouse changed your name Florida, Louisiana, Department of the and intelligence agencies to combat terrorism.
because of marriage, divorce, etc., complete Mississippi, Texas Treasury
Internal Revenue The use of this form is voluntary. However,
line 5. Also, be sure to notify the Social Service if you fail to provide the Internal Revenue
Security Administration of your new name so Austin, TX Service with your current mailing address, you
that it has the same name in its records that 73301-0023 may not receive a notice of deficiency or a
you have on your tax return. This prevents Alaska, Arizona, California, Department of the notice and demand for tax. Despite the failure
delays in processing your return and issuing Colorado, Connecticut, Treasury to receive such notices, penalties and interest
refunds. It also safeguards your future social District of Columbia, Internal Revenue will continue to accrue on the tax deficiencies.
security benefits. Hawaii, Idaho, Kansas, Service
Maryland, Michigan, Ogden, UT You are not required to provide the
Addresses Montana, Nebraska, 84201-0023 information requested on a form that is
Nevada, New Mexico, subject to the Paperwork Reduction Act
Be sure to include any apartment, room, or North Dakota, Ohio, unless the form displays a valid OMB control
suite number in the space provided. Oregon, Pennsylvania, number. Books or records relating to a form
Rhode Island, South
P.O. Box Dakota, Utah, Washington, or its instructions must be retained as long as
Enter your box number instead of your street West Virginia, Wyoming their contents may become material in the
administration of any Internal Revenue law.
address only if your post office does not A foreign country, Department of the The time needed to complete and file this
deliver mail to your street address. American Samoa, or Treasury form will vary depending on individual
Puerto Rico (or are Internal Revenue
Foreign Address excluding income under Service circumstances. The estimated average time is
Follow the country’s practice for entering the Internal Revenue Code Austin, TX 16 minutes.
postal code. Please do not abbreviate the section 933), or use an 73301-0023 Comments. You can send comments from
APO or FPO address, or
country. file Form 2555, 2555-EZ, www.irs.gov/FormComments. Or you can write
“In Care of” Address or 4563, or are a dual- to the Internal Revenue Service, Tax Forms
status alien or non bona and Publications Division, 1111 Constitution
If you receive your mail in care of a third party fide resident of Guam or Ave. NW, IR-6526, Washington, DC 20224. DO
(such as an accountant or attorney), enter the Virgin Islands. NOT SEND THE FORM TO THIS ADDRESS.
“C/O” followed by the third party’s name and Instead, see Where To File, earlier.
street address or P.O. box. Guam: Department of
bona fide residents Revenue and
Taxation
Signature Government of
The taxpayer, executor, donor, or an Guam
authorized representative must sign. If your P.O. Box 23607
GMF, GU 96921
last return was a joint return, your spouse
must also sign (unless you have indicated by Virgin Islands: V.I. Bureau of
checking the box on line 1 that you are bona fide residents Internal Revenue
establishing a separate residence). 6115 Estate
Smith Bay,
If you are a representative signing Suite 225
on behalf of the taxpayer, you St. Thomas, VI 00802
▲! must attach to Form 8822 a copy
CAUTION of your power of attorney. To do
this, you can use Form 2848. The Internal
Revenue Service will not complete an
address change from an “unauthorized” third
party.
|