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This video tutorial discusses the change of address forms with the IRS, addressing the confusion around when to file and the necessity of doing so. There are two separate forms - one for individuals (Form 8822) and one for businesses (Form 8822B) - both of which are straightforward to fill out. It is important to update your address with the IRS to ensure that any mail they send you reaches you at your current location. This is crucial for receiving important documents and avoiding issues with mail going to old addresses.