What if my notice doesn't reflect my current address

If your notice does not reflect your current address, it is likely because the address information is based on your last return filed. To update your address, follow these steps:

1. Online Account Update: Log into your IRS online account and update your address through your profile settings.
2. Refer to Notice: If you need assistance, refer to the contact information provided in your notice to call and speak with an IRS representative.
3. Form 8822 or 8822-B: You can also use Form 8822, Change of Address, or Form 8822-B, Change of Address or Responsible Party - Business, to notify the IRS of your new address.
4. Tax Return: Use your new address when you file your next tax return.
5. Written Statement: Send a signed written statement to the IRS with your full name, old and new addresses, and Social Security number, ITIN, or EIN. Mail this statement to the address where you filed your last return.
6. Oral Notification: You can inform the IRS in person or by telephone. Be prepared to verify your identity and the address they have on file for you. You will need your full name, old and new addresses, date of birth, and Social Security number, ITIN, or EIN.

If you filed a joint return and now have separate addresses, each spouse should notify the IRS of their new, separate addresses. Authorized representatives filing a form or written statement to change an address for a taxpayer must attach a copy of their power of attorney or Form 2848, Power of Attorney and Declaration of Representative. Unauthorized third parties cannot change a taxpayer's address.

Additionally, changes of address through the U.S. Postal Service (USPS) may update your address of record on file with the IRS based on what they retain in their National Change of Address (NCOA) database. However, not all post offices forward government checks, so you should still notify the IRS directly.

Sources:
Publication 1220 (9/2023)
Publication 4164 (10/2023)
Publication 17 (2023)
IRM Part 3. Submission Processing. Chapter 42. Electronic Tax Administration. Section 9. IRS e-file of Information Returns
IRM Part 3. Submission Processing. Chapter 14. Notice Review. Section 1. IMF Notice Review