1040-US: Where to file Form 8822 when the line 1 checkbox is marked

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Question

Where should I file Form 8822 if I have marked the checkbox on line 1?

Answer

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 are excluding income under Internal Revenue Code section 933), or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are 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

Related topic: Form 8822 and Form 8822-B - Change of address FAQs (1040)

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