The following replaces the “Where To File” addresses on page 2 of Form 8822 (Rev. October 2015). 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. If you did not check the box on line 2, send Form 8822 to the address shown here that applies to you: IF your old home mailing address was in . . . THEN use this address . . . Alabama, Arkansas, Delaware, Georgia, Illinois, Indiana, Iowa, Kentucky, Maine, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, North Carolina, Oklahoma, South Carolina, Tennessee, Vermont, Virginia, Wisconsin Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0023 Florida, Louisiana, Mississippi, Texas Department of the Treasury Internal Revenue Service Austin, TX 73301-0023 Alaska, Arizona, California, Colorado, Connecticut, District of Columbia, Hawaii, Idaho, Kansas, Maryland, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, Pennsylvania, Rhode Island, South Dakota, Utah, Washington, West Virginia, Wyoming Department of the Treasury Internal Revenue Service Ogden, UT 84201-0023 A foreign country, American Samoa, or Puerto Rico (or are excluding income under Internal Revenue Code section 933), or use an APO or FPO address, or file Form 2555 or 4563, or are a dual-status alien or non bona fide resident of Guam or the Virgin Islands. Department of the Treasury Internal Revenue Service Austin, TX 73301-0023 Guam: bona fide residents Department of Revenue and Taxation Government of Guam P.O. Box 23607 GMF, GU 96921 Virgin Islands: bona fide residents V.I. Bureau of Internal Revenue 6115 Estate Smith Bay, Suite 225 St. Thomas, VI 00802
