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Note: The form, instructions, or publication you are looking 
                    for begins after this coversheet.

                Please review the updated information below.

Certain “Where To File” Addresses Updated for Form 8822 (Rev. October 2015)

The following replaces the “Where To File” addresses on page 2 of Form 8822 (Rev. October 
2015).

      •   If you checked the box on line 2, send Form 8822 to: Department of the Treasury, 
         Internal Revenue Service Center, Kansas City, MO 64999-0023.
      •   If you did not check the box on line 2, send Form 8822 to the address shown here 
         that applies to you:

IF your old home mailing address was in . . .                 THEN use this address . . . 

Alabama, Arkansas, Delaware, Georgia, Illinois, Indiana, 
Iowa, Kentucky, Maine, Massachusetts, Minnesota, Missouri,    Department of the 
New Hampshire, New Jersey, New York, North Carolina,          Treasury Internal Revenue 
Oklahoma, South Carolina, Tennessee, Vermont, Virginia,       Service Kansas City, MO 64999-0023
Wisconsin
Florida, Louisiana, Mississippi, Texas                        Department of the 
                                                              Treasury Internal Revenue 
                                                              Service Austin, TX 73301-0023
Alaska, Arizona, California, Colorado, Connecticut,  
District of Columbia, Hawaii, Idaho, Kansas, Maryland,        Department of the 
Michigan, Montana, Nebraska, Nevada, New Mexico,              Treasury Internal Revenue 
North Dakota, Ohio, Oregon, Pennsylvania, Rhode Island,       Service Ogden, UT 84201-0023
South Dakota, Utah, Washington, West Virginia, Wyoming
A foreign country, American Samoa, or Puerto Rico (or are 
excluding income under Internal Revenue Code section          Department of the Treasury 
933), or use an APO or FPO address, or file Form 2555 or      Internal Revenue Service 
4563, or are a dual-status alien or non bona fide resident of Austin, TX 73301-0023
Guam or the Virgin Islands.
Guam:                                                         Department of Revenue and Taxation 
bona fide residents                                           Government of Guam 
                                                              P.O. Box 23607 
                                                              GMF, GU 96921
Virgin Islands:                                               V.I. Bureau of Internal Revenue 
bona fide residents                                           6115 Estate Smith Bay, Suite 225 
                                                              St. Thomas, VI 00802

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                                                           Change of Address 
Form  8822
(Rev. October 2015)           (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns)                     OMB No. 1545-1163
                            ▶ 
Department of the Treasury    Please type or print.  ▶ See instructions on back.  ▶ Do not attach this form to your return. 
Internal Revenue Service      ▶ Information about Form 8822 is available at www.irs.gov/form8822. 
Part I     Complete This Part To Change Your Home Mailing Address 
Check all boxes this change affects: 
1       Individual income tax returns (Forms 1040, 1040A, 1040EZ, 1040NR, etc.) 
        ▶  If your last return was a joint return and you are now establishing a residence separate from the spouse with whom 
           you filed that return, check here   .         . . . . . .  . . .        . .    . . . . . .       . . . . .       .    . . .                   ▶

2       Gift, estate, or generation-skipping transfer tax returns (Forms 706, 709, etc.) 
        ▶  For Forms 706 and 706-NA, enter the decedent’s name and social security number below. 

        ▶ Decedent’s name                                                           ▶ Social security number 
3a    Your name (first name, initial, and last name)                                                          3b  Your social security number 

4a    Spouse’s name (first name, initial, and last name)                                                      4b  Spouse’s social security number

5a    Your prior name(s). See instructions. 

5b    Spouse's prior name(s). See instructions. 

6a    Your old address (no., street, apt. no., city or town, state, and ZIP code). If a P.O. box, see instructions. If foreign address, also complete spaces below,             
      see instructions. 

Foreign country name                                                      Foreign province/county                                Foreign postal code

6b    Spouse’s old address, if different from line 6a (no., street, apt. no., city or town, state, and ZIP code). If a P.O. box, see instructions. If foreign address, also 
      complete spaces below, see instructions.

Foreign country name                                                      Foreign province/county                                Foreign postal code

7     New address (no., street, apt. no., city or town, state, and ZIP code). If a P.O. box, see instructions. If foreign address, also complete spaces below, see 
      instructions.

Foreign country name                                                      Foreign province/county                                Foreign postal code

Part II    Signature 
Daytime telephone number of person to contact (optional)  ▶

        ▲▲                                                                ▲▲

Sign       Your signature                                        Date               Signature of representative, executor, administrator/if applicable Date 
Here 
           If joint return, spouse’s signature                   Date               Title 
For Privacy Act and Paperwork Reduction Act Notice, see back of form.                       Cat. No. 12081V                Form  8822  (Rev. 10-2015)

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Form 8822 (Rev. 10-2015) 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, Cincinnati, OH 45999-0023. 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 Generally, tax returns and return
filed income tax returns, complete and file a address was in . . . address . . .
separate Form 8822 for each child. If you are information are confidential, as required by
a representative signing for the taxpayer, Alabama, Connecticut, Department of the section 6103. However, we may give the
attach to Form 8822 a copy of your power of Delaware, District of Treasury information to the Department of Justice and
attorney. Generally, it takes 4 to 6 weeks to Columbia, Georgia, Internal Revenue to other federal agencies, as provided by law.
process a change of address. Kentucky, Maine, Service We may give it to cities, states, the District of
Maryland, Massachusetts, Kansas City, MO
Changing both home and business Missouri, New Hampshire, 64999-0023 Columbia, and U.S. commonwealths or
addresses? Use Form 8822-B to change New Jersey, New York, possessions to carry out their tax laws. We
your business address. North Carolina, may also disclose this information to other
Pennsylvania, Rhode countries under a tax treaty, to federal and
Prior Name(s) Island, South Carolina, state agencies to enforce federal nontax
Tennessee, Vermont, criminal laws, or to federal law enforcement
If you or your spouse changed your name Virginia, West Virginia and intelligence agencies to combat terrorism.
because of marriage, divorce, etc., complete The use of this form is voluntary. However,
line 5. Also, be sure to notify the Social Florida, Louisiana, Department of the
Security Administration of your new name so Mississippi, Texas Treasury if you fail to provide the Internal Revenue
Internal Revenue Service with your current mailing address, you
that it has the same name in its records that Service may not receive a notice of deficiency or a
you have on your tax return. This prevents Austin, TX notice and demand for tax. Despite the failure
delays in processing your return and issuing 73301-0023 to receive such notices, penalties and interest
refunds. It also safeguards your future social Alaska, Arizona, Arkansas, Department of the will continue to accrue on the tax deficiencies.
security benefits. California, Colorado, Treasury You are not required to provide the
Hawaii, Idaho, Illinois, Internal Revenue
Addresses Indiana, Iowa, Kansas, Service information requested on a form that is
Be sure to include any apartment, room, or Michigan, Minnesota, Fresno, CA subject to the Paperwork Reduction Act
Montana, Nebraska, 93888-0023 unless the form displays a valid OMB control
suite number in the space provided. Nevada, New Mexico, number. Books or records relating to a form
North Dakota, Ohio, or its instructions must be retained as long as
P.O. Box Oklahoma, Oregon, South their contents may become material in the
Enter your box number instead of your street Dakota, Utah, Washington, administration of any Internal Revenue law.
address only if your post office does not Wisconsin, Wyoming
deliver mail to your street address. The time needed to complete and file this
form will vary depending on individual
Foreign Address A foreign country, Department of the circumstances. The estimated average time is
American Samoa, or Treasury
Follow the country’s practice for entering the Puerto Rico (or are Internal Revenue 16 minutes.
postal code. Please do not abbreviate the excluding income under Service Comments. You can send us comments by
country. Internal Revenue Code Austin, TX going to www.irs.gov/formspubs, clicking on
section 933), or use an 73301-0023 “More Information,” and then clicking on
“In Care of” Address APO or FPO address, or “Give us feedback.” You can also send your
file Form 2555, 2555-EZ,
If you receive your mail in care of a third party or 4563, or are a dual- comments to the Internal Revenue Service,
(such as an accountant or attorney), enter status alien or non bona Tax Forms and Publications Division, 1111
“C/O” followed by the third party’s name and fide resident of Guam or Constitution Ave. NW, IR-6526, Washington,
street address or P.O. box. the Virgin Islands. DC 20224. DO NOT SEND THE FORM TO
THIS ADDRESS. Instead, see Where To File,
Signature Guam: Department of earlier.
bona fide residents Revenue and
The taxpayer, executor, donor, or an Taxation
authorized representative must sign. If your Government of
last return was a joint return, your spouse Guam
must also sign (unless you have indicated by P.O. Box 23607
checking the box on line 1 that you are GMF, GU 96921
establishing a separate residence).
Virgin Islands: V.I. Bureau of
If you are a representative signing bona fide residents Internal Revenue
on behalf of the taxpayer, you 6115 Estate
▲! must attach to Form 8822 a copy Smith Bay,
CAUTION of your power of attorney. To do Suite 225
this, you can use Form 2848. The Internal St. Thomas, VI 00802
Revenue Service will not complete an
address change from an “unauthorized” third
party.

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