Where to Send Form 8822 and 8822-B
Neither change-of-address form lists a fax number. Each has a Where To File table with a mailing address decided by your old address.
Where to mail Form 8822
Form 8822 changes a home mailing address. Where it goes depends on where your old home address was.
- Kansas City, MO 64999-0023: AL, AR, DE, GA, IL, IN, IA, KY, ME, MA, MN, MO, NH, NJ, NY, NC, OK, SC, TN, VT, VA and WI, and anyone who checked the box on line 2 (the change is for gift, estate or generation-skipping transfer tax returns, Forms 706 and 709).
- Austin, TX 73301-0023: FL, LA, MS and TX; a foreign country, American Samoa or Puerto Rico, or excluding income under section 933; an APO or FPO address; a filer of Form 2555, 2555-EZ or 4563; a dual-status alien or a non bona fide resident of Guam or the Virgin Islands.
- Ogden, UT 84201-0023: AK, AZ, CA, CO, CT, DC, HI, ID, KS, MD, MI, MT, NE, NV, NM, ND, OH, OR, PA, RI, SD, UT, WA, WV and WY.
Address the envelope to Department of the Treasury, Internal Revenue Service, at that city and ZIP code. A form with the line 2 box checked goes to the Internal Revenue Service Center. Bona fide residents of Guam and the Virgin Islands use their own tax office, listed on the form.
Where to mail Form 8822-B
Form 8822-B changes a business mailing address, business location, or responsible party. A change of responsible party is reported on lines 8 and 9 within 60 days of the change. Address the envelope to Internal Revenue Service.
- Kansas City, MO 64999: CT, DE, DC, GA, IL, IN, KY, ME, MD, MA, MI, NH, NJ, NY, NC, OH, PA, RI, SC, TN, VT, VA, WV and WI.
- Ogden, UT 84201-0023: AL, AK, AZ, AR, CA, CO, FL, HI, ID, IA, KS, LA, MN, MS, MO, MT, NE, NV, NM, ND, OK, OR, SD, TX, UT, WA and WY, and any place outside the United States.
How long the change takes
The IRS says: "It can generally take four to six weeks after receipt for a change of address request to fully process." With the forms, that clock starts when the envelope arrives.
Frequently Asked Questions
Can I fax Form 8822 to the IRS?
No. Form 8822 lists mailing addresses only, chosen by where your old home address was: Kansas City, Austin or Ogden.
Can I fax Form 8822-B to the IRS?
No. Form 8822-B goes by mail to Kansas City or Ogden, decided by where the old business address was. An address outside the United States goes to Ogden, UT 84201-0023.
Is there another way to change my address with the IRS?
Yes. The IRS lists three besides the forms. On a tax return: "Use your new address when you file." In writing: "Send us a signed written statement" with your full name, old and new addresses and SSN, ITIN or EIN, mailed to where you filed your last return. Directly: "Tell us in person or by telephone," after the IRS verifies your identity.
When is Form 8822-B due for a new responsible party?
Within 60 days of the change, on lines 8 and 9 of the form.
I moved to a different state. Which address do I use?
The one for the state your old address was in. Both forms route by the old address, not the new one.
How long does an IRS address change take?
The IRS says: "It can generally take four to six weeks after receipt for a change of address request to fully process."
More guides: Form SS-4 for a new EIN · Letter 147C to confirm an existing one · How to fax the IRS