Why this matters
Undelivered IRS notices don't excuse missed deadlines. If the IRS sent a 30-day letter to your old address and the post office didn't forward it, the 30 days still ran.
Form 8822 vs 8822-B
8822 for individuals. 8822-B for business address changes, which also has an updates-responsible-party rule.
Have a specific situation?
Call the office and a human answers.
Common questions
- Does filing next year's return update my address?
- Yes. But if you won't file for a while (extension, retirement), file 8822 now.
Related
IRS Notice & Letter Response
Responding to IRS notices (CP2000, CP14, CP504, LT11 and others) within the deadline, with proper documentation. You get a copy of the entire response packet.
Moving Between States
A mid-year move creates two part-year state returns. Residency is more than a driver's license: 183-day presence, domicile factors, and losing the old state.