Ever Heard of IRS Form 8822?

Did you move to a new home or change your mailing address lately? Do you plan to do so soon? Has your business moved recently or designated a different individual to receive IRS notifications? If you answered “yes” to any of these questions, you need to know about IRS Form 8822 (Change of Address) and Form 8822-B (Change of Address or Responsible Party-Business).

The fact is (as you might expect), the IRS has no obligation to try to find us when we move or change our mailing address. Federal regulations entitle the IRS to rely on our address as it appears on our most recently filed tax return, and it is not required to follow-up on notices sent to a last known address but returned to the IRS as undeliverable.

It is especially important that businesses inform the IRS whenever they change the person to whom IRS communications are to be sent. The bigger the business, the greater the possibility that upon the responsible party being transferred or leaving the business altogether, mail addressed to that individual could be returned to the IRS as undeliverable.

Bottom line: If mail is returned to the IRS as undeliverable, the taxpayer will bear any consequences that result from the failure to notify the IRS of an address change (missed response deadlines, deficiency notices, and so on) .

One important note: The IRS only contacts taxpayers by mail and never by phone, email, text or any other method.

The change of address forms are simple with easy to follow instructions, but if you find yourself with questions about this, give us a call at (248) 477-6300.