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PLSCPAs, Park, Lee & Seo certified public accountants, San Diego CPA firm California

"PLScpas, The company for all your TAX & Financial Needs"

Since the founding of our firm in 2000, our goal has been to provide personal and superior services to business and professional practice owners in a responsive, smart and cost-effective manner. Our ability to fully understand and cater to your needs, as well as those of your business, is what makes our firm an ideal financial partner.

IRS Change of address rules

When the IRS wants to correspond with your client, it generally uses as the address of record the one on the most recently filed and “properly processed return.” When IRS regs require that refunds or various notices be sent to the taxpayer’s last known address, this is the one the IRS uses.

A tax return generally is not considered properly processed until 45 days after filing—longer for returns filed during the tax filing season. In other words, notices sent to the old address during the return processing period are valid. The IRS automatically updates an address of record by using the U.S. Postal Service National Change of Address database.

A taxpayer who wants to change the address of record by other means must give the IRS a clear, concise notice, as described in the revenue procedure.

Best method: IRS Form 8822, Change of Address.

Also acceptable: A written statement of the new address, with full name, old address, SSN and individual TIN or EIN, signed by the taxpayer and mailed to an appropriate IRS address.

Electronic notification qualifies as proper notice—if given using a secure application on the IRS Web site. Warning: E-mail is not proper notification.

AIPB tip: For clients who have moved, it is critical that they not only inform the IRS, but that they document having done so, because the IRS considers its notices valid when sent to the “last known address”—even if the person moved and never received it. While the IRS searches for your client, penalties and interest mount and the right to appeal may lapse. [Rev. Proc. 2010-16; 2010-19 IRB 1]

Why risk falling behind? Try a no-risk membership and see what it can do for you. If not completely satisfied, cancel for a refund. Join now and you get:

  • The General Ledger newsletter every month.
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Free Report #1: “21 Key Bookkeeping Changes in Current Tax Laws.” Discover:

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Offer your company or clients protection, including:

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Enjoy member benefits, such as:

  • Free use of our telephone Member AnswerLine, where experienced accountants answer your everyday bookkeeping and payroll questions
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2 Responses to “IRS Change of address rules”

  1. admin says:

    What a useful info !!

  2. Paul says:

    Yes, it is!! Thanks for posting it!! This website is very informative for me!!:)

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