46.7 Notify the IRS of Address Changes

If the IRS does not have your current address, payment of a refund due you may be delayed. If you owe taxes, the IRS may enforce a deficiency notice sent to the address on your most recently filed tax return, even if you never receive the IRS notice.

To avoid these problems, you can call the IRS to update your address at 1-800-829-1040. You also may file Form 8822 with the IRS to provide notice of an address change, or send a signed written statement to the IRS Service Center covering your old residence. The statement should state the new and old address, your full name, and your Social Security or employer identification number.

If you and your spouse separate after filing a joint return, you should each notify the IRS of your current address.

If after you move you receive an IRS correspondence that has been forwarded by the Post Office, you may correct the address shown on the letter and mail it back to the IRS. Your correction is considered notice of an address change.

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