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 |
