Despite popular belief that no one can hide from the government, there are times when it becomes necessary to notify the government of a change in name, change in business location or a change in home address. IRS form 8822 is used to notify the government of such changes.
If changes also affect tax-filing children in your household you must submit a separate form for each child affected. For example, if you moved to a new address and you have a working teenager that has earned over $600 for the year and therefore must file taxes, you must complete IRS Form 8822 for that teen.
Completing Form 8822
Part I: Changing Home Address – Complete part one if you have moved to a new address. Indicate if the change of address affects your individual tax return or if you have separated from your spouse and are filing individual tax returns for the first time.
Insert your name, Social Security number, spouse’s name and Social Security number. If applicable, insert your prior name or your spouse’s prior name. Finally, insert the old home address and the new home address.
Part II: Change of Business Address – If you’re changing your business address, complete Part II of IRS Form 8822. First indicate which tax forms the change affects. Then insert the business name, employer identification number, the old address and new mailing address. If the mailing address is different than the business location, insert the new business location.
After completing Part I and/or Part II sign and date the form.
Mailing Form 8822 to the IRS
After completing the form, there are a few guidelines you must follow when it comes to mailing Form 8822 to the IRS. First of all, do not include this change of address form with your tax returns. Form 8822 must be mailed separately.
Pay particular attention to the second page of form 8822 where the IRS provides instructions on where to mail the form. There are different addresses depending on whether you completed Part I or Part II.
In addition to having separate mailing addresses depending on which section of the form you completed, the mailing address vary depending upon which state you moved from. Some states even further stipulate yet another address depending upon when you moved.
For example, if you moved from Florida or Georgia before July 1 you mail
Form 8822 to one address. However, if you moved from Florida or Georgia after June 30, you mail it to a different address.
Similarly, if you completed Part II of Form 8822, the mailing address to which you send this form will differ depending upon which the state your business moved from.
Completing form 8822 is rather intuitive. Mailing it, however, is not.