IRS EXPLAINS HOW TO NOTIFY CHANGE OF ADDRESS.

Rev. Proc. 90-18

SECTION 1. PURPOSE

This revenue procedure explains how a taxpayer is to inform the Internal Revenue Service of a change of address. When so informed, the Service will update the taxpayer's address of record to the new address. The Service uses the taxpayer's address of record for the various notices that are required to be sent to a taxpayer's "last known address" under the Internal Revenue Code and for refunds of overpayments of tax.

SEC. 2. SCOPE

01 This revenue procedure applies to notices that are required to be sent to a taxpayer's "last known address" under the following sections of the Code:

          Section 982(c)(1)

03 Because the Service maintains address records under taxpayer identification numbers, notification of a change of address should include all taxpayer identification numbers (social security numbers and/or employer identification numbers) used by the taxpayer. Also, because the Service maintains address records for gift, estate, and generation-skipping transfer tax returns separate from the records it maintains for individual income tax returns, an individual taxpayer's notification of a change of address should identify whether any gift, estate, or generation-skipping transfer tax returns are affected by the notification.

SEC. 3. BACKGROUND

01 The Code sections listed in section 2.01 of this revenue procedure use the phrase "last known address." Although this phrase is not defined in either the Code or the Treasury Regulations, its intended purpose can be found in the legislative history of a predecessor to section 6212(b) of the Code which provides that the purpose of imposing a last known address standard was to relieve the Service of the obviously impossible task of keeping an up-to-date record of taxpayers' addresses. H.R. Rep. No. 2, 70th Cong., 1st Sess. 22 (1927), 1939-1 (Part 2) C.B. 384, 399.

02 The phrase "last known address" does not necessarily mean the taxpayer's actual address but instead means the last address that the taxpayer makes known to the Service. The meaning of this phrase is important, and taxpayers should be aware of their need to update their address with the Service in order to receive refunds of tax and the notices listed in section 2.01 of this revenue procedure. When such a notice is sent to a taxpayer's "last known address," the notice is legally effective even if the taxpayer never receives it.

03 The Tax Court in Abeles v. Commissioner, 91 T.C. 1019 (1988), acq. 1989-31 I.R.B. 4, established certainty for the Service and for taxpayers in the determination of a taxpayer's "last known address" by setting forth the methods taxpayers are to use to inform the Service of a new address. Abeles held that the address on the most recently filed and properly processed return is the taxpayer's "last known address," unless the Service has been given clear and concise notification of a different address.

SEC. 4. PROCEDURES FOR CHANGE OF ADDRESS

01 If a taxpayer files a return with new address information, the proper processing of the return will update the taxpayer's address of record. With the exception of the returns listed in section 4.04, a taxpayer's address of record will be updated for the name and taxpayer identification number (the employer identification number or the social security number) under which the return is filed.

02 If a taxpayer no longer wishes the address of record to be the one shown on the most recently filed return, for instance, because the taxpayer moved after the return was filed, clear and concise written notification of a change of address must be sent to the Internal Revenue Service Center serving the taxpayer's old address or to the Chief, Taxpayer Service Division in the local district office. The Service is currently developing a new form (Form 8822) that taxpayers will be able to use to send clear and concise written notification of a change of address pursuant to this revenue procedure.

03 If after a joint return is filed either taxpayer establishes a separate residence, each taxpayer should send clear and concise written notification of a current address to the Service as provided in section 4.02 above.

04 The Service maintains address records for gift, estate, and generation-skipping transfer tax returns (Forms 706, 706-A, 706NA, 709, and 709-A) separate from the address records for individual income tax returns (Forms 1040, 1040A, 1040EZ, 1040NR, 1040-PR, 1040SS, and 1040X). Thus, an individual taxpayer's notification of a change of address should identify whether any gift, estate, or generation-skipping transfer tax returns are affected by the notification.

05 If a Service employee contacts a taxpayer in connection with the filing of a return or an adjustment in the taxpayer's account, the taxpayer may provide clear and concise written notification of a change of address to the Service employee who initiated the contact. If contact was not initiated by a Service employee, clear and concise written notification is to be given as provided in section 4.02 above.

06 A taxpayer should notify the U.S. Postal Service facility serving the taxpayer's old address of the taxpayer's new address in order that mail from the Service can be forwarded to the new address. However, notification to the U.S. Postal Service does not constitute the clear and concise written notification that is required to change a taxpayer's address of record with the Service.

SEC. 5. DEFINITIONS

01 RETURN. For purposes of updating a taxpayer's address of record, the term "return" includes the following federal tax or information forms:

     (1) Returns filed under a social security number:

(4) The term "return" does not include applications for extension of time to file a return. Thus, for example, a new address listed on Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, will not be used by the Service to update the taxpayer's address of record.

02 PROPERLY PROCESSED.

(1) Except as otherwise provided by the exceptions below, a return will be considered properly processed after a 45-day processing period which begins the day after the date of receipt of the return by the Internal Revenue Service Center. However, if a return is received prior to the due date for the return, the 45-day processing period will begin the day after the due date of the return. Returns that are not filed in a processible form may require additional processing time. In such cases, the 45-day processing period for address changes will begin the day after the error that caused the return to be unprocessible is corrected.

(2) Due to the high volume of returns received during the filing season, if a taxpayer provides new address information on a Form 1040, 1040A, 1040EZ, 1040NR, 1040-PR, 1040SS, or 1040X, that is received by the Service after February 14 and before June 1, the return will be considered properly processed on July 16.

(3) A clear and concise written notification of a change of address will be considered properly processed after a 45-day processing period which begins the day after the date of receipt by:

(a) the Internal Revenue Service Center serving the taxpayer's old address;

(b) the Chief, Taxpayer Service Division in the local district office; or,

(c) a Service employee who contacted the taxpayer in connection with the filing of a return or an adjustment in the taxpayer's account.

(4) When the processing of address change information on a particular return will require a processing time in excess of 45 days, such as in section 5.02(2), taxpayers may send clear and concise written notification of a change of address to the Service in accordance with section 5.02(3) above.

03 ADDRESS ON RETURN. The "address on return" is the address information shown in the upper portion of the front page of the return. When a taxpayer files an electronic/magnetic media return, the address information on the electronic/magnetic media portion of the return will be used to update the taxpayer's address of record. Although the electronic/magnetic media return includes a Form 8453 series declaration, the declaration is not used by the Service to update the taxpayer's address of record.

04 CLEAR AND CONCISE WRITTEN NOTIFICATIONS.

(1) Clear and concise written notification is a statement signed by the taxpayer informing the Service that a taxpayer wishes the address of record changed to a new address. In addition to the new address, this notification must contain the taxpayer's full name, signature, old address, and social security number and/or employer identification number. Filers of a joint return should provide both names, social security numbers, and signatures. Individuals that have changed last names, for instance, due to marriage, should provide the last name shown on the most recently filed return and the new last name. In all cases, clear and concise written notification must be specific as to a change of address. Thus, a new address reflected in the letterhead of taxpayer correspondence will not by itself change a taxpayer's address of record.

(2) If correspondence sent by the Service that solicits or requires a response by the taxpayer is returned to the Service by the taxpayer with corrections marked on the taxpayer's address information, the correspondence will constitute clear and concise written notification of a change of address. The taxpayer's signature on the correspondence is not required.

(3) The Service is currently developing a new form (Form 8822) that taxpayers will be able to use to send clear and concise written notification of a change of address pursuant to this revenue procedure.

SEC. 6. AREAS NOT COVERED BY THIS REVENUE PROCEDURE

01 This revenue procedure does not apply to the notice requirements under sections 6221 through 6245 of the Code concerning the tax treatment of partnership and subchapter S items.

02 This revenue procedure does not apply to the following returns because they have unique processing requirements:

              Form 5330

SEC. 7. INQUIRIES

Inquiries regarding this revenue procedure should be addressed to the Assistant Chief Counsel (Income Tax and Accounting), Attention CC:IT&A:3, Internal Revenue Service, 1111 Constitution Ave., N.W., Washington, D.C. 20224.

SEC. 8. EFFECTIVE DATE

This revenue procedure is effective March 26, 1990, the date of its publication.

DRAFTING INFORMATION

The principal author of this revenue procedure is Margaret A. Owens of the Office of Assistant Chief Counsel (Income Tax and Accounting). For further information regarding this revenue procedure, contact Ms. Owens on (202) 566-4430 (not a toll-free call).