You have moved, whether it’s across the country or across the street, and have notified USPS of this address change, but you’re wondering, is that enough? Does the IRS have this new address? The answer is… probably not.
The USPS and the IRS do not always talk to each other. While the IRS does have access to new addresses through the National Change of Address Database, there is no guarantee how long it will take for this information to be updated and put into the IRS system. Furthermore, the IRS has no obligation to find a taxpayer or to seek out new address information. This is critical, especially regarding receiving an IRS notice. If you have moved and have not filed a tax return with your new address, any notices accumulated from prior tax years will be sent to your old address, and you may not actually receive them. All the IRS is obligated to do is to send a notice to the last known address on file for the taxpayer. Once it has been sent, it now becomes the taxpayer’s responsibility, therefore, you must notify the IRS directly. You want to make sure you are not missing any pertinent information or notices form the IRS, especially ones dealing with liabilities and discrepancies.
Let’s make sure you cover your bases! You have a couple of options on how to update your address:
The most efficient, and popular option, is to file a Form 8822/8822-B. As your CPA firm, we can handle your change of address by filing a Form 8822 or Form 8822-B straight to the IRS from our office to make the move even easier for you.
The same goes for changing your address with the respective state(s) in which you file returns. Form 8822 and 8822-B are only used for the IRS and are not recognized on the state level. If you own a business, you must not only notify the IRS, but the state you file in as well. For example, to notify the state of Texas about an address change for your business, you will need to file with the Texas Comptroller of Public Accounts. Otherwise, a taxpayer who ONLY files a personal 1040, will not have to notify their state. The 8822 will cover you across all states you file in, whether you file only in Texas or in multiple states.
If you choose to make this change on your own, feel free to contact us with any questions about this process and how to navigate communication to the IRS and or the state(s) you file with.