Where to file Form 8822 when the line 1 checkbox is marked

If your old mailing address was in…	Then use this address
Alabama, Connecticut, Delaware, District of Columbia, Georgia, Kentucky, Maine, Maryland, Massachusetts, Missouri, New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia	Kansas City, MO 64999-0023
Florida, Louisiana, Mississippi, Texas	Austin, TX 73301-0023
Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oklahoma, Oregon, South Dakota, Utah, Washington, Wisconsin, Wyoming	Fresno, CA 93888-0023
A foreign country, American Samoa, or Puerto Rico (or excluding income under Internal Revenue Code section 933), or use an APO or FPO address, or file Form 2555 or 4563, or a dual-status alien or non-bona fide resident of Guam or the Virgin Islands	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

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