Form ****

(Rev. February ****)

Department of the Treasury

Internal Revenue Service

Change of Address

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

Please type or print. See instructions on back. Do not attach this form to your return.

Information about Form 8822 is available at www.irs.gov/form8822. OMB No. 1545-1163

Part I Complete This Part To Change Your Home Mailing Address Check all boxes this change affects:

1 Individual income tax returns (Forms 1040, 1040-SR, 1040-NR, 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

Here

Your signature Date

Signature of representative, executor, administrator/if applicable Date

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. 2-2021) Form 8822 (Rev. 2-2021) Page 2

Future Developments

Information about developments affecting

Form 8822 (such as legislation enacted after

we release it) is at www.irs.gov/form8822.

Purpose of Form

You can use Form 8822 to notify the Internal

Revenue Service if you changed your home

mailing address. If this change also affects

the mailing address for your children who

filed income tax returns, complete and file a

separate Form 8822 for each child. If you are

a representative signing for the taxpayer,

attach to Form 8822 a copy of your power of

attorney. Generally, it takes 4 to 6 weeks to

process a change of address.

Changing both home and business

addresses? Use Form 8822-B to change

your business address.

Prior Name(s)

If you or your spouse changed your name

because of marriage, divorce, etc., complete

line 5. Also, be sure to notify the Social

Security Administration of your new name so

that it has the same name in its records that

you have on your tax return. This prevents

delays in processing your return and issuing

refunds. It also safeguards your future social

security benefits.

Addresses

Be sure to include any apartment, room, or

suite number in the space provided.

P.O. Box

Enter your box number instead of your street

address only if your post office does not

deliver mail to your street address.

Foreign Address

Follow the country’s practice for entering the

postal code. Please do not abbreviate the

country.

“In Care of” Address

If you receive your mail in care of a third party

(such as an accountant or attorney), enter

“C/O” followed by the third party’s name and

street address or P.O. box.

Signature

The taxpayer, executor, donor, or an

authorized representative must sign. If your

last return was a joint return, your spouse

must also sign (unless you have indicated by

checking the box on line 1 that you are

establishing a separate residence).

!

CAUTION

If you are a representative signing

on behalf of the taxpayer, you

must attach to Form 8822 a copy

of your power of attorney. To do

this, you can use Form 2848. The Internal

Revenue Service will not complete an

address change from an “unauthorized” third

party.

Where To File

• 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, New

Hampshire, New Jersey,

New York, North Carolina,

Oklahoma, South Carolina,

Tennessee, Vermont,

Virginia, Wisconsin

Department of the

Treasury

Internal Revenue

Service

Kansas City, MO

64999-0023

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, Michigan,

Montana, Nebraska,

Nevada, New Mexico,

North Dakota, Ohio,

Oregon, Pennsylvania,

Rhode Island, South

Dakota, Utah, Washington,

West Virginia, Wyoming

Department of the

Treasury

Internal Revenue

Service

Ogden, UT

84201-0023

A foreign country,

American Samoa, or

Puerto Rico (or are

excluding income under

Internal Revenue Code

section 933), or use an

APO or FPO address, or

file Form 2555, 2555-EZ,

or 4563, or are a dual-

status alien or non bona

fide resident of Guam or

the Virgin Islands.

Department of the

Treasury

Internal Revenue

Service

Austin, TX

73301-0023

Guam:

bona fide residents

Department of

Revenue and

Taxation

Government of

Guam

P.O. Box 23607

GMF, GU 96921

Virgin Islands:

bona fide residents

V.I. Bureau of

Internal Revenue

6115 Estate

Smith Bay,

Suite 225

St. Thomas, VI 00802

Privacy Act and Paperwork Reduction Act

Notice. We ask for the information on this

form to carry out the Internal Revenue laws of

the United States. Our legal right to ask for

information is Internal Revenue Code sections

6001 and 6011, which require you to file a

statement with us for any tax for which you

are liable. Section 6109 requires that you

provide your social security number on what

you file. This is so we know who you are, and

can process your form and other papers.

Generally, tax returns and return

information are confidential, as required by

section 6103. However, we may give the

information to the Department of Justice and

to other federal agencies, as provided by law.

We may give it to cities, states, the District of

Columbia, and U.S. commonwealths or

possessions to carry out their tax laws. We

may also disclose this information to other

countries under a tax treaty, to federal and

state agencies to enforce federal nontax

criminal laws, or to federal law enforcement

and intelligence agencies to combat terrorism.

The use of this form is voluntary. However,

if you fail to provide the Internal Revenue

Service with your current mailing address, you

may not receive a notice of deficiency or a

notice and demand for tax. Despite the failure

to receive such notices, penalties and interest

will continue to accrue on the tax deficiencies.

You are not required to provide the

information requested on a form that is

subject to the Paperwork Reduction Act

unless the form displays a valid OMB control

number. Books or records relating to a form

or its instructions must be retained as long as

their contents may become material in the

administration of any Internal Revenue law.

The time needed to complete and file this

form will vary depending on individual

circumstances. The estimated average time is

16 minutes.

Comments. You can send comments from

www.irs.gov/FormComments. Or you can write

to the Internal Revenue Service, Tax Forms

and Publications Division, 1111 Constitution

Ave. NW, IR-6526, Washington, DC 20224. DO

NOT SEND THE FORM TO THIS ADDRESS.

Instead, see Where To File, earlier.

Contact this candidate