Can I e-file Form 8822 or 8822-B for a change of address?
No, change of address forms must be mailed to the IRS:
- Form 8822, Change of Address (for Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns)
- Form 8822-B, Change of Address (for Business Returns)
Both forms, at the top, have the notation "Do not attach this form to your return." Neither form can be e-filed, neither is transmitted with a return, and neither should be attached to a return as a PDF. They must be printed, signed and mailed to the IRS. The mailing addresses for the forms are in the instructions that accompany them.
In an individual return, Return Note 556 is produced when you enter data on screen 8822. You can print the form for mailing before or after you e-file the return.
In a business return, Return Note 365 is produced when you enter data on screen 8822. You can print the form for mailing before or after you e-file the return.
In Drake23, the checkbox Change of address from last year can be used to indicate an address change to the IRS on an e-filed return. If this option is marked, Form 8822 does not need to be filed.