Form 8822, explained line by line

Form 8822 tells the IRS your home mailing address changed. One page, Part I is the whole job for most people, and it must be mailed — the IRS budgets 16 minutes for it; with a guided filler it’s about a minute.

Part I — the part everyone fills

Line 1 — Individual income tax returns

Check this box for a normal home move (Forms 1040, 1040-SR, 1040-NR). The sub-checkbox is only for people whose last return was joint and who are now setting up a residence separate from that spouse — checking it means only your address changes, and your spouse doesn’t need to sign.

Line 2 — Gift, estate, or GST tax returns

Only if you file Forms 706/709 (gift or estate tax). Checking it routes your form to the Kansas City IRS center regardless of state. The decedent line is for executors, who attach proof of authority to act — often Form 56 for a fiduciary, or Form 2848 if a representative signs (filing for someone who died).

Lines 3–4 — Names and SSNs

Your name exactly as on your tax return, and your SSN. Joint return → spouse’s name and SSN too (lines 4a/4b).

Lines 5a/5b — Prior names

Only if you or your spouse filed under a different name before (marriage, legal change). It helps the IRS match old records to the new address.

Lines 6a/6b — Old address

The address the IRS has now — where your last return was filed from. Use a PO box only if the post office doesn’t deliver to your street. “C/O” is fine. 6b exists for the rare joint case where spouses had different old addresses.

Line 7 — New address

Where everything should go from now on. Foreign addresses get the country, province, and postal-code boxes.

Part II — signature

You sign and date. Joint return → both spouses sign (the form says so right above the line), unless the separate-residence box on line 1 applies. The daytime phone is optional. The representative/title boxes are for authorized reps with a POA on file — not for a mailing service, and not for you.

Then: mail it to the right office

Page 2 of the form maps your old state to one of three IRS centers — Kansas City MO, Austin TX, or Ogden UT. Look up your state’s address, and consider Certified Mail: the IRS sends no confirmation, so the receipt is your only record. Processing takes 4–6 weeks.

Source: Form 8822 (Rev. 2-2021) and its on-form instructions, verified against the live PDF.