Direct answer
For a home mailing address, you can file Form 8822, use the new address on a filed tax return, or send the IRS a signed written statement with the required identifying information. Businesses generally use Form 8822-B.
Choose a method
- Form 8822: for an individual home mailing address and certain gift, estate, or generation-skipping transfer tax records.
- Tax return: use the new address when you file.
- Signed written statement: include the information required by the IRS and mail it to the address where you filed your last return.
- Form 8822-B: for a business address or responsible party change.
Before you mail Form 8822
- Download the current form from the official IRS page.
- Complete the sections that match your filing status and type of address change.
- If the address change also affects a child who filed a tax return, review the form instructions; a separate form may be required for that child.
- If a representative signs, attach the power-of-attorney documentation required by the form.
- Use the filing address printed in the current form instructions for your old address and tax situation.
- Keep a copy and proof of mailing.
Processing time
The current Form 8822 instructions state that processing generally takes four to six weeks. Continue checking important IRS notices during that period.
Do not rely only on USPS
The IRS says USPS change-of-address data may update its records in some cases, but not all government checks are forwarded. Notify the IRS directly when the address matters for a return, refund, payment, notice, estate, or other tax record.