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Internal Revenue Service

Fill out Form 8822 online

Change of Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns)

Form 8822 tells the IRS that your home mailing address has changed. It covers individual income tax returns and gift, estate, or generation-skipping transfer tax returns. Businesses use Form 8822-B instead.

Fill out Form 8822Blank form from the IRS

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Edition
Rev. February 2021
Pages
2
Fillable fields
25
Checked against the IRS
November 8, 2026

GuruPDF is not affiliated with the Internal Revenue Service. This page explains the form in plain words; it is not legal or tax advice. Always check the official instructions before you file.

Who uses Form 8822

  • People who moved and want IRS mail and refunds sent to the new home address
  • Former joint filers who now live apart from the spouse they filed with
  • Filers of gift, estate, or generation-skipping transfer tax returns, such as Forms 706 and 709
  • Executors, administrators, or authorized representatives acting for a taxpayer
  • Children who filed their own income tax returns (one separate form for each child)

Before you start

  • Your full name and social security number, and your spouse's if you filed a joint return
  • Your old home mailing address, and your spouse's old address if it was different
  • Your new home mailing address, including any apartment, room, or suite number
  • Any prior names you or your spouse used, for example before a marriage or divorce
  • For Forms 706 and 706-NA: the decedent's name and social security number
  • If you sign for someone else: a copy of your power of attorney, such as Form 2848

How to fill out Form 8822

  1. Part I, lines 1 and 2: choose the returns

    Check every box the change affects. Line 1 is for individual income tax returns (Forms 1040, 1040-SR, 1040-NR and others). If your last return was joint and you are now setting up a residence separate from that spouse, also check the separate-residence box on line 1. Line 2 is for gift, estate, or generation-skipping transfer tax returns; for Forms 706 and 706-NA, enter the decedent's name and social security number.

  2. Lines 3a to 4b: names and social security numbers

    Enter your first name, initial, and last name on line 3a and your social security number on line 3b. If it applies, enter your spouse's name on line 4a and social security number on line 4b.

  3. Lines 5a and 5b: prior names

    If you or your spouse changed your name because of marriage, divorce, or a similar event, enter the earlier name on line 5a or 5b. The instructions also say to tell the Social Security Administration about the new name so its records match your tax return.

  4. Lines 6a and 6b: old addresses

    Enter your old address on line 6a: number, street, apartment number, city or town, state, and ZIP code. Use line 6b only if your spouse's old address was different. For a foreign address, also fill in the country, province or county, and postal code spaces.

  5. Line 7: new address

    Enter the new address in the same way. Use a P.O. box only if your post office does not deliver mail to your street address. For a foreign address, follow that country's practice for the postal code and do not abbreviate the country name. If your mail goes to a third party, such as an accountant or attorney, enter "C/O" followed by that person's name and street address or P.O. box.

  6. Part II: contact number and signatures

    A daytime phone number for a contact person is optional. Sign and date the form. If your last return was joint, your spouse signs too, unless you checked the separate-residence box on line 1. A representative, executor, or administrator signs in the space on the right and enters a title.

After you fill it out

Send the signed form to the IRS by itself, not attached to a tax return. The filing address depends on whether you checked line 2, on where your old home mailing address was, and on a few other situations listed in the Where To File table on page 2 of the form; check the filing address on the official page. If you sign as a representative, attach a copy of your power of attorney.

Signing: The taxpayer, executor, donor, or an authorized representative must sign, and a joint filer's spouse must sign too unless the separate-residence box on line 1 is checked. The form does not say whether an electronic signature is accepted, so check the official IRS page for Form 8822 before you sign.

Watch out for

  • Do not attach Form 8822 to your tax return.
  • A representative signing for the taxpayer must attach a copy of the power of attorney, for example Form 2848. The IRS will not make an address change for an unauthorized third party.
  • If the IRS does not have your current mailing address, you may not receive a notice of deficiency or a notice and demand for tax, and penalties and interest on the tax still build up.
  • Use Form 8822-B, not this form, to change a business address.

Questions about Form 8822

Do I have to use Form 8822 to change my address with the IRS?

No. The IRS also accepts a new address entered on the return you file, a signed letter with your full name, old and new addresses, and SSN, ITIN, or EIN, or a phone call.

Is telling the post office enough?

The IRS says to notify the post office that serves your old address, but also to notify the IRS directly, because not all post offices forward government checks.

My children filed their own returns. Can I list them on my form?

No. File a separate Form 8822 for each child whose mailing address also changed.

We filed jointly but now live apart. What do we do?

The form has a box on line 1 for a former joint filer who is establishing a separate residence. The IRS says each spouse should send their own new address.

What if my business address changed too?

Use Form 8822 for your home address and Form 8822-B for the business address.

Official information

Page text last reviewed November 7, 2026.

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