Page 47 - Employment Taxes Guide

- If you filed a joint return and are still residing with the same

spouse, both you and your spouse should provide your names,

social security numbers, new address and signatures on the

form or statement.

- If you filed a joint return and you now have separate addresses,

each of you should notify us of your new, separate addresses.

- Authorized representatives filing a form or written statement to

change an address for a taxpayer must attach a copy of their

power of attorney or Form 2848, Power of Attorney and

Declaration of Representative. Unauthorized third parties can't

change a taxpayer's address.

- Changes of address through the U.S. Postal Service (USPS) may

update your address of record on file with us based on what

METHOD ACTION they retain in their National Change of Address (NCOA)
database. However, even when you notify the USPS, not all post

offices forward government checks, so you should still notify us.

- For changes of address relating to an employment tax return,

IRS form Use Form 8822, Change of Address or Form we issue confirmation notices (Notices 148A and 148B) for the

change to both the new and former address.
8822-B, Change of Address or Responsible
- It can generally take four to six weeks after receipt for a change

Party - Business of address request to fully process.

Additional Information
Tax return Use your new address when you file
Revenue Procedure 2010-16

Category

Written statement Send us a signed written statement with your: IRS Procedures

- full name Sub-Category

- old address
- new address Address Changes
- social security number, ITIN, or EIN

Mail your signed statement to theaddresswhere you filed your last return.