Old state or new state — which decides the address?

The OLD state — the address the IRS currently has for you. That is how the form’s own Where To File table works.

What if I checked the gift/estate box on line 2?

Line-2 filers mail to the Internal Revenue Service Center, Kansas City, MO 64999-0023 regardless of state.

Where to mail Form 8822 from Montana

Q: Where do I mail Form 8822 from Montana?

If your old home address was in Montana, mail Form 8822 to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0023. The destination is set by your OLD address, not the new one.

Moving from Montana? Your Form 8822 goes to the IRS in Ogden, UT — the office the form assigns to your old state.

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0023

Three details that matter

It’s your OLD address that decides. Montana above means the address the IRS has on file now. Your new state doesn’t matter for routing.
Line 2 overrides everything. If you checked the gift/estate box (Forms 706/709), mail instead to the Internal Revenue Service Center, Kansas City, MO 64999-0023.
No street address is missing. IRS service centers use city-state-ZIP-only addressing — the envelope above is complete and correct.

Mailing it well

The IRS sends no confirmation and takes 4–6 weeks, so Certified Mail (about $5–6 at the counter) is the cheap insurance: a dated receipt plus tracking to the door. Joint return? Both spouses sign — that rule catches more people than the address does.

Or do the whole thing in about a minute: guided fill-in with a live preview of the official form, sign on screen, and we mail it Certified to the Ogden office with tracking emailed to you.

Fill in my Form 8822

Free to fill and mail yourself — $14.99 if we do the errand.

Other states that mail to Ogden

Alaska Arizona California Colorado Connecticut District of Columbia Hawaii Idaho Kansas Maryland Michigan Nebraska Nevada New Mexico North Dakota Ohio Oregon Pennsylvania Rhode Island South Dakota Utah Washington West Virginia Wyoming

Source: Form 8822 (Rev. 2-2021), page 2 “Where To File” — transcribed and re-verified against the live IRS PDF.