http://www.irs.gov/taxtopics/tc157.html
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Topic 157 – Change of Address – How to Notify IRS
If your address has changed, you need to notify the IRS to ensure you receive any IRS refund or correspondence. There are several ways to notify the IRS of an address change. If you change your address before filing your return, you may correct the address legibly on the mailing label from your tax package or write the new address on your return when you file. When your return is processed, we will update your records.
If you change your address after filing your return, you should notify the post office that services your old address. Because not all post offices forward government checks, notifying the post office that services your old address ensures that your mail will be forwarded, but not necessarily your refund check. To change your address with the IRS, you may complete a Form 8822 (PDF), Address Change Request, and send it to the address shown on the form. You should download Form 8822 from the IRS website (www.irs.gov) or order it by calling 1-800-TAX-FORM ( 1-800-829-1040 ).
You may also write to inform us of your address change. If you write, we need your full name, old and new addresses, and your Social Security Number or Employer Identification Number and your signature. If you filed a joint return, you should provide the same information and signatures for both spouses. Send your written address change information to the campus where you filed your last return. The campus addresses are listed in the instructions to the tax forms.
If you filed a joint return and you and/or your spouse have since established separate residences, you both should notify the IRS of your new address.
Note: The U.S. Postal Service provides the IRS with change of address updates weekly. Tax forms will be mailed to the last address clearly and concisely provided by the taxpayer or the change of address information furnished by the Postal Service.
