Change Your Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns) and Change of Address or Responsible Party - Business

Forms and Documents

Document Name	Status
Form 8822 Form 8822 - Change Your Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns) Form and Instruction	Modified
Form 8822-B Form 8822-B - Change of Address or Responsible Party - Business Form and Instruction	Modified
2025 1545-1163 supporting statement.docx Supporting Statement A	2025-09-23

IC Document Collections

IC ID	Document Title	Status
43873	Form 8822 - Change Your Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns) Form and Instruction	Modified
200409	Form 8822-B - Change of Address or Responsible Party - Business Form and Instruction	Modified

ICR Details

OMB Control No: 1545-1163	ICR Reference No: 202505-1545-012
Status: Received in OIRA	Previous ICR Reference No: 202207-1545-009
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Change Your Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns) and Change of Address or Responsible Party - Business
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 10/31/2025

	Requested	Previously Approved
Expiration Date	36 Months From Approved	10/31/2025
Responses	393,900	860,500
Time Burden (Hours)	111,274	222,942
Cost Burden (Dollars)	0	0

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Abstract: Form 8822 is used by taxpayers to notify the Internal Revenue Service that they have changed their home or business address or business location. Form 8822-B is used to notify the Internal Revenue Service of a change in a business mailing address, business location, or the identity of a responsible party.

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Authorizing Statute(s): US Code: 26 USC 6212 Name of Law: Notice of Deficiency
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 27756	06/27/2025
30-day Notice:	Federal Register Citation:	Citation Date:
	90 FR 48961	10/31/2025
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

IC Title	Form No.	Form Name
Form 8822 - Change Your Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns)	8822	Change of Address
Form 8822-B - Change of Address or Responsible Party - Business	8822-B	Change of Address - Business

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	393,900	860,500	0	0	-466,600	0
Annual Time Burden (Hours)	111,274	222,942	0	0	-111,668	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: There were no changes made to the forms that resulted in any change to the burden previously reported to OMB. However, the number of responses was updated based on current filing data. The estimated respondents for Form 8822-B not covered under OMB control number 1545-0123 increased, and the estimated respondents for Form 8822 decreased. This decreases the number of responses by 466,600 and the burden hours by 111,668 annually due to Agency Estimate.

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Annual Cost to Federal Government: $59,241

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 10/31/2025

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