IRS Form 8822: Change of Address
The IRS only knows the address you last gave them. If you moved and didn't file Form 8822, every notice, bill, audit letter, and levy warning is going to your old address — where you won't see it. That means default judgments, missed deadlines, and surprise bank levies you never knew were coming.
The Danger of an Outdated IRS Address
STATUTORY NOTICE OF DEFICIENCY: The IRS sends a 90-day letter to your last known address. If you don't receive it because you moved, you lose your Tax Court petition rights — and the tax is assessed by default.
INSTALLMENT AGREEMENT DEFAULT: If you miss an IRS notice because it went to your old address, your payment plan can default without you knowing. The first sign is a levy on your bank account.
COLLECTION DUE PROCESS: CDP hearing notices (Letter 11, LT11) go to your last known address. Miss it, and you lose your 30-day window to request a hearing before levy action.
LIEN FILINGS: Notices of Federal Tax Lien are filed at your local county recorder — based on the address the IRS has. An old address means liens filed where you can't monitor them.
Form 8822 Filing Instructions
Form 8822
For individuals and sole proprietors. File to update your home address OR your business address (if sole proprietor). One form per taxpayer.
Form 8822-B
For businesses — corporations, partnerships, LLCs, trusts, estates. Use this instead of Form 8822 if you are changing a business entity's address.
Processing Time
4-6 weeks for the IRS to process. Continue using your old address for correspondence until you receive confirmation.
Multiple Addresses
If you moved your home AND your business, file two separate forms — one 8822 for your residence, one 8822-B for the business.
Signature Required
Both spouses must sign if you filed a joint return and both changed addresses. Include your SSN or EIN and daytime phone number.
Where to File
Mail to the IRS campus for your old address — see the Form 8822 instructions. It is NOT the same as where you file your tax return.