The "Where To File" addresses on page 1 of Form 8822-B (Rev. February 2018) are changing as follows effective January 1, 2019.
|IF your old business address was in:||THEN use this address:|
|Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, or Wisconsin;||
Department of the Treasury
|Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, or Wyoming;||Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0023