The IRS needs to know where you are when they are sending any correspondence, tax notices, and information regarding returns. If by chance you are being audited, the IRS gives you a certain amount of time to respond to their notice.
One type of notice that the IRS sends is a “Notice of Statutory Deficiency”, commonly referred to as a “90 Day Letter”. This notice grants the taxpayer 90 days in which to petition the tax court. This is via computer and mail generated to the last known address. Not responding to a notice may have severe consequences to you—the taxpayer.
If you should move during the year, you should complete Form 8822—Change of Address, and file it with the IRS. You can also write your new address on Form 1040 when you file your return. As a last resort, you can write your local IRS office and notify them of your address change.
Make sure you notify your employer and any other companies which supply tax documents to you. An example of these would be your banks and mortgage company. The IRS doesn’t care when you forget to include income on your return because you didn’t get the form!
Always notify the post office of your address change. The IRS shares data with the post office and they will utilize this information to update their addresses.
If you make estimated tax payments throughout the year using vouchers, continue to use the pre-printed ones until the IRS sends you new vouchers with your new address on them.
Finally, don’t forget to notify the state regarding your change of address. The IRS doesn’t notify your state of residence that you have moved. Taxpayers in Connecticut should use Form CT-8822.
ACTION ITEM: When you move, notify the IRS and your state Department of Revenue as soon as possible. This will assure you receive any communications from them (including your refund) in a timely manner.
Thomas F. Scanlon, CPA, CFP®
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