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As stated at the top of the printed form, it should not be attached to the return and so must be mailed separately to the IRS. You cannot electronically file Form 8822.
Where do I mail form 8822 to the IRS?
If you checked the box on line 2, send Form 8822 to: Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0023.
Do I need to file form 8822?
If I filed a change of address with the Post Office, do I still need to use Form 8822? Yes, you should update your address with the IRS by filing Form 8822. If you moved or have otherwise changed your address, filing Form 8822 will ensure the IRS has the correct address to send communications and payments due to.
What is a 8822 form?
You can use Form 8822 to notify the Internal Revenue Service if you changed your home mailing address. If this change also affects the mailing address for your children who filed income tax returns, complete and file a separate Form 8822 for each child.
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