Where to mail Form 8822 from Guam

It depends on your residency. Bona fide residents of Guam don’t file Form 8822 with the IRS at all — your address change goes to the territory’s own tax agency. Everyone else mails the IRS in Austin, TX.

Bona fide residents → territory tax agency

Department of Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921

Not a bona fide resident → IRS Austin

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0023

The bona-fide-residence test generally follows where you were present for the full tax year (the form’s instructions call it out specifically for Guam and the U.S. Virgin Islands). Unsure which case you’re in? That’s a question for a tax professional — both addresses above are straight from the form.

Our mailing service covers IRS-bound forms only, so for territory filings use the free DIY route with the agency address above.

Source: Form 8822 (Rev. 2-2021), page 2 “Where To File”.