It’s important to notify the IRS if you move and change your address. Under tax law regulations, a taxpayer’s last known address is the one that appears on the tax return you filed most recently — unless the IRS is otherwise notified.

In one court case, it was made clear that the burden of informing the IRS of address changes falls on taxpayers. The IRS is not obligated to find them.

The Court of Appeals for the Seventh Circuit ruled that the IRS did not abuse its discretion when it mailed a deficiency notice to the last known address of a taxpayer after it had been informed by the U.S. Postal Service that mail to the taxpayer at that address was undeliverable. IRS had no duty to seek out address information. The taxpayer filed no tax returns from 2001 through 2007, moved seven times during that period and never notified IRS of his new addresses.

Basic rules: Under federal regulations, a taxpayer’s last known address is the one that appears on the taxpayer’s most recently filed and properly processed federal tax return, unless the IRS is given “clear and concise” notification of a different address. Change of address information that a taxpayer provides to a third party, such as a payor or another government agency, isn’t clear and concise notification for these purposes.

However, the IRS will update taxpayer addresses maintained in IRS records by referring to data accumulated and maintained in the U.S. Postal Service’s National Change of Address database. The rules allow notification to be made in several ways (see chart below).

You need to let the IRS know if you move. There are several ways to inform the tax agency of a new address:

 

Method

Action
Tax return Use your new address on your tax return
IRS form Use IRS Form 8822, Change of Address or IRS Form 8822-B, Change of Address or Responsible Party – Business
Written Statement Send the IRS a signed written statement with your:

  • full name
  • old address
  • new address
  • Social Security number (or individual taxpayer identification number or employer identification number)

Mail your statement to the address where you filed your last return
Oral Notification You can tell the IRS in person or by telephone. The tax agency will verify your identity and address. Have this information ready:

  • your full name
  • your address
  • your Social Security number (or individual taxpayer identification number or employer identification number)
Electronic Notification You can only notify the IRS electronically if your refund check was returned to the IRS. Use the Where’s My Refund? tool at the IRS website (www.irs.gov) to complete your change of address online. You will need your Social Security number, filing status and the amount of your refund.

 

Additional information: If you filed a joint return, you should provide the same information and signatures for both spouses. If you filed a joint return and you and/or your spouse have since separated, you both should notify us of your new addresses.

Representatives filing a change of address for a taxpayer (by form or written statement) must attach a copy of their power of attorney or IRS Form 2848, Power of Attorney and Declaration of Representative. Unauthorized third parties cannot change a taxpayer’s address.

Any new address you provide to the U.S. Postal Service may also update your address of record on file with the IRS based on what the USPS retains in its National Change of Address database. However, even if you notify the USPS, you should still notify the IRS directly as not all post offices forward government checks.