Can I e-file Form 8822 or 8822-B for a change of address?
No, both forms must be mailed to the IRS:
- Form 8822, Change of Address (for Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns)
- Form 8822-B, Change of Address (for Business Returns)
Both forms, at the top, have the notation "Do not attach this form to your return." Neither form can be e-filed, neither is transmitted with a return, and neither should be attached to a return as a PDF. They must be printed, signed and mailed to the IRS. The mailing addresses for the forms are in the instructions that accompany them.
In an individual return, note 556 ("Form 8822 is not eligible for e-filing") is produced when you enter data on screen 8822. You can print the form for mailing before or after you e-file the return.
In a business return, note 365 ("Form 8822-B Must Be Filed Separately...") is produced when you enter data on screen 8822. You can print the form for mailing before or after you e-file the return.