Notifying the IRS When Moving Abroad: Form 8822 and Address Updates

There is no single “I’m moving abroad” notification you send to the IRS. Instead, you update your address by filing Form 8822, which must be mailed to the IRS Service Center listed in the form’s instructions. You can also update your address by filing your next tax return with your new foreign address, and the IRS will update your records automatically. Either way, the IRS needs your current address to send refund checks, notices, and correspondence. (IRS Topic 157: Change Your Address)

Here is what you need to know at a glance:

Form 8822: the official IRS change-of-address form; must be filed by mail, not electronically, and takes four to six weeks to process
Tax return method: entering your new foreign address on your next Form 1040 updates your records automatically when the IRS processes the return
Written letter: You can also mail a signed letter with your full name, SSN, old address, and new address to the IRS Service Center for your previous location
State notification is separate: the IRS address change does not flow through to state tax agencies; you must notify your state separately

Make Sure the IRS Can Reach You at Your New Address

Greenback helps you update your records and stay on top of the filing obligations that come with living abroad.

Below, we cover how to complete Form 8822 with a foreign address step by step, where to mail it, what happens if you do not update your address, and answers to the most common questions expats have about this process.

How Do You File Form 8822 with a Foreign Address?

Form 8822 is the IRS’s dedicated change-of-address form. Filing it with a foreign address requires a few extra details compared to a domestic move.

Step-by-Step Instructions

Download the form from IRS.gov. Form 8822 cannot be filed electronically; it must be printed, completed, and mailed.
Fill in your personal information: your full name (and spouse’s name if filing jointly), your Social Security number, and your old U.S. address.
Enter your new foreign address on Lines 6a, 6b, and 7. Use the address format customary in your new country. Spell out the country name in full rather than abbreviating it. Enter the foreign province or county and postal code in the designated fields.
Sign and date the form. If you filed a joint return for the most recent tax year, both spouses must sign.
Mail the completed form to the IRS Service Center that corresponds to your previous U.S. address (see the chart in the form’s instructions). If your previous address was already outside the U.S., in American Samoa, Puerto Rico, or at an APO/FPO address, mail it to: Department of the Treasury, IRS, Austin, TX 73301-0023.

Processing Time and Confirmation

Form 8822 typically takes four to six weeks to process. The IRS does not send a confirmation letter when the change is complete. To verify your address was updated, you can call the IRS at 1-267-941-1000 (the international line) or check your online IRS account if you have one set up.

Form 8822 vs. Form 8822-B

Form 8822 is for personal address changes. If you also own a business, you may need to file Form 8822-B separately to update your business address or responsible party information with the IRS.

What Are the Other Ways to Update Your IRS Address?

If Form 8822 feels like extra paperwork, two other methods work just as well.

File Your Tax Return with the New Address

When you file your next Form 1040, simply enter your new foreign address on the return. The IRS updates your records automatically when it processes the return. This is the simplest option if your next filing deadline is approaching and you have not yet mailed Form 8822.

Send a Signed Letter

You can mail a signed letter to the IRS Service Center for your old address, including your full name, Social Security number, old address, and new address. If you filed a joint return, both spouses must sign the letter. This method has no specific form number, but the IRS accepts it as a valid address change.

Both alternatives update the same IRS records as Form 8822. The key difference is timing: your tax return is processed only once a year, while Form 8822 and a letter can be submitted at any time.

What Happens If You Do Not Update Your Address with the IRS?

Missed refund checks: if the IRS mails a refund to your old U.S. address and it is returned as undeliverable, the refund is held until you provide a current address
Missed notices: the IRS sends notices about audits, outstanding balances, and return issues by mail. If you do not receive these notices, deadlines can pass without your knowledge, and penalties can accumulate
Identity verification delays: The IRS may flag your return if the address on file does not match what you submit, which can delay processing
Complications with direct deposit: while direct deposit bypasses the mailing issue for refunds, IRS correspondence about your return still goes to your address on file

The IRS does not penalize you specifically for not filing Form 8822, but the downstream consequences of missed mail can be costly.

What Else Should You Do Before Moving Abroad?

Updating your IRS address is one step in a broader checklist. Here is a brief overview of what else changes when you move, with links to the detailed guides on each topic:

Your U.S. tax filing obligation continues: you must still file a U.S. return reporting worldwide income. Tax benefits like the Foreign Earned Income Exclusion and Foreign Tax Credit can reduce or eliminate your U.S. liability. See our moving abroad tax guide for the full picture.
Foreign account reporting begins: once you open foreign bank accounts, you may need to file an FBAR and Form 8938.
State taxes require separate action: many states continue taxing you until you formally establish non-residency. See our guide to changing your state residency while overseas.
U.S. mail management: consider a virtual mailbox to receive, scan, and manage your U.S. mail online from abroad.
Key deadlines shift: expats living abroad on April 15 get an automatic extension to June 15 to file (not to pay). See our expat tax deadlines guide for the full calendar.

FAQs About Notifying the IRS When Moving Abroad

Do I have to tell the IRS I am moving to another country?

Yes, you should update your address so the IRS can send you correspondence, refund checks, and notices. File Form 8822 by mail or include your new address on your next tax return. There is no separate “notification of move” form beyond the address change.

Can I file Form 8822 online?

No, Form 8822 cannot be filed electronically. You must download it from IRS.gov, print and complete it, and mail it to the appropriate IRS Service Center. There is no online submission option.

Do I need to notify the IRS when I move, or only when I file?

You do not have to notify the IRS immediately, but doing so promptly ensures you receive any mail the IRS sends between now and your next tax filing. If your next return is months away, filing Form 8822 right after your move is the safer approach.

How long does it take for the IRS to process an address change?

Form 8822 typically takes four to six weeks. The IRS does not send a confirmation when the change is complete. You can verify by calling the IRS international line at +1-(267)-941-1000 or checking your online IRS account.

Does changing my address with the IRS affect my state taxes?

No, the IRS address change does not flow through to state tax agencies. You must notify your state separately. Many states also require additional steps to end your tax residency, such as canceling your driver’s license and updating your voter registration. See our state residency change guide.

What if I already moved and never updated my address?

You can file Form 8822 at any time, even years after your move. There is no penalty for late filing of the form itself. If you have also fallen behind on tax returns, the Streamlined Filing Compliance Procedures can help you catch up without penalties.

Get Your Address Updated and Your Filing on Track

Updating your IRS address is the first step in managing your U.S. taxes from abroad. Whether you need help filing Form 8822, preparing your first return from overseas, or setting up your full expat tax strategy, our team is ready to help.

Your Move Abroad Changes Your Tax Situation. Let Us Help You Stay Ahead.

Greenback helps you get matched with a CPA or Enrolled Agent who guides first-time filers abroad through every step.

This article is for informational purposes only. The content does not constitute tax, legal, or financial advice. Tax rules and regulations change frequently, and your individual circumstances may affect how they apply to you. For personalized guidance, consult a qualified tax professional.