Use Form 8822 to notify the IRS of a change of home mailing address for individual, gift, estate, or generation-skipping transfer tax returns. Complete Part I, check the boxes for the tax returns the change affects, and file the form separately from any tax return. Keep business-address changes, payee-requester updates, and bank-instruction changes in separate workflows. IRS Form 8822 instructions
What Form 8822 does and does not cover
Form 8822 is the taxpayer’s notice of a changed home mailing address. For an individual return, Part I is the operative section, and the taxpayer checks the boxes for the return types the change affects. See Form 8822 (Purpose of Form; Part I).
Form 8822 does not change a business address; Form 8822-B is used instead. It is also not a W-9 requester update or a bank account change. Those are separate instructions to separate parties. If the client is changing the address where a payer sends information returns, or where a bank sends statements, do not route that request through Form 8822.
Form 8822 must not be attached to a tax return. File it as a standalone form. See Form 8822 (form header instruction).
Input and routing table
| Situation | Use Form 8822? | Required input or route |
|---|---|---|
| Individual home mailing address changes | Yes — Part I | Taxpayer’s current and new mailing address; boxes for affected return types |
| Business address or responsible party changes | No | Route to Form 8822-B; see the business-address guide |
| Child who filed income tax returns also changes address | Yes — separate form per child | A separate Form 8822 for each child |
| Representative signs for the taxpayer | Yes, with authority | Attach a copy of a power of attorney, which can be done with Form 2848 |
| Joint return, no separate residence | Yes | Spouse must also sign unless the box on line 1 is checked to establish a separate residence |
| Name changed due to marriage, divorce, or similar | Yes, with name field | Complete line 5 and notify the Social Security Administration |
| P.O. box instead of street address | Yes, conditional | Enter a P.O. box only if the post office does not deliver mail to the street address |
| Bank or direct-deposit instructions | No | Keep out of Form 8822; handle through the bank or the relevant IRS process |
Signatures and authority
A representative signing for the taxpayer must attach a copy of a power of attorney; Form 2848 can be used for that purpose. See Form 8822 (Signature). Without proper authority, the IRS will not complete an address change requested by an unauthorized third party. See Form 8822 (Signature caution).
For a joint return, the spouse must also sign unless the box on line 1 is checked to establish a separate residence. That checkbox belongs to the line 1 individual-return context; do not treat it as general spouse consent for other filings. See Form 8822 (Signature).
Representative authority to sign is not the same as information-only access. If the firm only needs transcript or account information, use the authority path that matches the engagement; see Form 8821 vs. 2848.
Firm checklist
- Confirm the request is a home mailing-address change, not a business-address, payee-requester, or bank-instruction change.
- Complete Part I and check the boxes for the tax returns the change affects.
- If a child who filed income tax returns is also changing address, prepare a separate Form 8822 for each child.
- If a name changed due to marriage, divorce, or similar, complete line 5 and advise the client to notify the Social Security Administration.
- Use a street address unless the post office does not deliver mail there; only then enter a P.O. box.
- For a joint return, obtain the spouse’s signature unless the line 1 separate-residence box applies.
- If a representative signs, attach a copy of the power of attorney, such as Form 2848.
- Do not attach Form 8822 to a tax return.
- Keep the client’s other address and bank instructions in separate files so no one assumes Form 8822 changed them.
Office controls versus legal requirements
Legal requirements come from the form itself: Part I for a home mailing address, the affected-return boxes, separate forms for each child who filed returns, the power-of-attorney attachment when a representative signs, the joint-return spouse signature rule and line 1 exception, line 5 for a prior name, the P.O. box condition, and the rule against attaching the form to a return. See Form 8822.
Optional office controls are firm choices, not IRS mandates: a second-reviewer step before release, a client confirmation of the new mailing address, a log separating address changes from bank instructions, and a file note explaining why a P.O. box was used. These controls support accuracy but do not replace the form’s requirements.
Practical FAQs
Can Form 8822 change a business address? No. It covers a home mailing address for individual, gift, estate, or generation-skipping transfer tax returns. A business address uses Form 8822-B. See Form 8822 (Purpose of Form).
Does one Form 8822 cover a child who also filed returns? No. If the change also affects a child who filed income tax returns, complete and file a separate Form 8822 for each child. See Form 8822 (Purpose of Form).
Can a representative sign? Yes, but a copy of a power of attorney must be attached; Form 2848 can be used. The IRS will not complete a change requested by an unauthorized third party. See Form 8822 (Signature; Signature caution).
When is a P.O. box allowed? Only if the post office does not deliver mail to the street address. See Form 8822 (Addresses).
Does Form 8822 change bank or direct-deposit instructions? No. Keep bank-instruction updates separate from the Form 8822 workflow. See Form 8822 (Purpose of Form).
Next step
Open the current Form 8822, mark Part I, and build a firm routing sheet that separates individual home mailing-address changes from business-address, payee-requester, and bank-instruction updates. For a business address or responsible-party change, use the business-address guide; for authority questions, use Form 8821 vs. 2848; for more workflow guides, see the guides hub.
For tax firms
Book a Workflow Review Discuss your firm's authorization, transcript and CRM workflow in a 26T1 demo.