When You Move…

The Internal Revenue Service (IRS) and your state Department of Revenue (DOR) use tax return information to locate individuals and business when notices are required to be mailed; if you move mid-year, an important and possibly adverse notice may be sent to an incorrect address.  You can notify tax authorities of new information by filing the appropriate form; it may take up to six weeks to process your request.

Beginning January 1, 2014, any entity with an EIN must file Form 8822-B to report a change of their Responsible Party to the IRS within 60 days of the change.  These forms are available on the internet.

If you have:

  • moved;
  • established an address separate from the spouse with whom you filed last year’s tax return;
  • changed your name;
  • appointed a new Responsibility Party for a business entity

Then you must:

  • Use IRS Form 8822 – Change of Address (for individual, gift, estate, or generation skipping tax return)s – to notify the IRS of a change.
  • Use IRS Form 8822-B – Change of Address or Responsibility Party (for businesses) – to notify the IRS of a change.  An entity must report a change on Form 8822-B whether or not they are engaged in a trade or business.
  • Use FTB Form 3533 – Change of Address – to notify the California Franchise Tax Board of a change; the same form is used for all entities, businesses, and individuals.  You may also report your change online by logging into MyFTB.
  • If you are in a state other than California, contact your local DOR to obtain the proper form.

If you are changing your name, be sure to notify the Social Security Administration of your new name; this will prevent significant delays in processing future tax returns.

If your dependent children have a filing requirement be sure to file a separate Form 8822 for each child.

If you are a POA filing on behalf of your client, you must include a signed copy of your Power of Attorney with the form filed.

And don’t forget to file a change of address with your local Postmaster.  Not all postmasters will forward a government check, but you have plenty of other mail which you want forwarded.

9/3/2013 8:43:57 PM