Certain “Where To File” Addresses Updated for Form 8822 (Rev. October 2015)

 

The following replaces the “Where To File” addresses on page 2 of Form 8822 (Rev. October 2015).

  • If you checked the box on line 2, send Form 8822 to: Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0023.
  • If you did not check the box on line 2, send Form 8822 to the address shown here that applies to you:

IF your old home mailing address was in . . .

THEN use this address . . .
One of the 50 United States The address where you filed your most recent income tax return.
A foreign country, American Samoa, or Puerto Rico (or are excluding income under Internal Revenue Code section 933), or use an APO or FPO address, or file Form 2555 or 4563, or are a dual-status alien or non bona fide resident of Guam or the Virgin Islands. Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0023
Guam:
bona fide residents
Department of Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921
Virgin Islands:
bona fide residents
V.I. Bureau of Internal Revenue
6115 Estate Smith Bay, Suite 225
St. Thomas, VI 00802