IRS Form 8822, also known as the “Change of Address,” is a form taxpayers use to notify the Internal Revenue Service (IRS) of a change in their mailing or legal residence address. The form is used to ensure that the taxpayer receives important mail and correspondence from the IRS, such as notices, bills, and refunds, at their current address.

The authority for the IRS to use Form 8822 to change a taxpayer’s address is established by Internal Revenue Code section 7502, which states that any writing, including any form, notice, or other document, which is required to be sent by the Secretary under the internal revenue laws, and which is sent by registered or certified mail, shall be considered as having been sent to the addressee on the date shown on the receipt for such registered or certified mail.

Form 8822 includes sections for the taxpayer to provide their personal information, such as their name, Social Security number, and date of birth. It also includes sections for the taxpayer to provide their old and new addresses, as well as the date of the address change. In addition, the form allows the taxpayer to notify the IRS of any changes to their name, such as through marriage or divorce, and any changes to their business name or Employer Identification Number (EIN).

The form also includes a section for the taxpayer to certify that they have a legal right to change their address and the address is not being changed for the purpose of evading taxes or avoiding the service of a summons or other legal process.  This is required under Internal Revenue Code section 7401 which states that no person shall willfully attempt in any manner to evade or defeat any tax imposed by this title or the payment thereof.

The form includes a section for the taxpayer to provide information about any dependents that are also being notified of the address change.  This is required under Internal Revenue Code section 6103 which states “returns and return information shall be confidential, and except as authorized by this title—no officer or employee of the United States, and no individual, partnership, or corporation, shall disclose any return or return information obtained by him in any manner in connection with his service as such an officer or an employee or otherwise or under the provisions of this section.”

In summary, IRS Form 8822 is used by taxpayers to notify the Internal Revenue Service (IRS) of a change in their mailing or legal residence address. The form is used to ensure that the taxpayer receives important mail and correspondence from the IRS, such as notices, bills, and refunds, at their current address. Form 8822 includes sections for the taxpayer to provide their personal information including their name, Social Security number, and date of birth, as well as their old and new addresses, and the date of the address change. The form also includes sections for the taxpayer to certify that they have a legal right to change their address and the address is not being changed for the purpose of evading taxes or avoiding the service of a summons or other legal process, and to notify the IRS of any changes to their name, such as through marriage or divorce, and any changes to their business name or Employer Identification Number (EIN). This is according to Internal Revenue Code sections 7401 and 6103.