Even though the IRS is rapidly phasing out paper refund checks in favor of direct deposit, there are still situations where a physical check may be issued — especially if your bank rejects the deposit, you entered the wrong account number, or a refund reversal occurs.
And if the IRS mails that check to your old address, it can be lost, misdelivered, or even stolen. That’s why filing Form 8822 (Change of Address) is a crucial step many taxpayers overlook.
Who Needs Form 8822?
You should file Form 8822 if:
- you moved after last year’s tax filing
- you changed mailing addresses even if temporarily
- your return may still be under review or adjustment
- your direct deposit could potentially fail
- you are processing a prior-year refund or amended return
- you rely on IRS mailed notices or correspondence
If your address in the IRS system is outdated, any physical check or correspondence goes to the wrong location.
Why It Matters Even in the Era of Direct Deposit
Many taxpayers assume:
“If I filed with direct deposit, I don’t need to update my address.”
But that’s not always true.
A paper check may still be issued if:
- direct deposit is rejected
- your routing/account number is wrong
- the name mismatch prevents deposit
- a refund reversal occurs (TC 841)
- your bank account has been closed
- you used a temporary card or prepaid account
- you changed banks after filing
In those cases, the IRS defaults to mailing a physical check — to the address they have on record.
How Form 8822 Works
Form 8822 is:
- one page long
- simple to complete
- free to file
- mailed directly to the IRS
- typically processed within a few weeks
Once processed, it updates your address in the IRS master file, ensuring all future mail — including refund checks and notices — go to the correct location.
What Gets Updated When You File Form 8822?
The IRS updates your:
- mailing address on file
- notice delivery address
- correspondence address
- refund check mailing location
- CP letters
- identity verification mail
- tax account address history
This also helps prevent identity-related misdelivery issues.
Address Change vs Return Address Entry
Some taxpayers believe entering the new address on a filed return is enough.
It’s not always.
If:
- you move after filing
- the return is still processing
- an amended return is filed later
- IRS notices are mailed during review
- refund adjustments occur
the IRS may still use the old address on file.
Form 8822 ensures they use the new one.
What Happens If Your Check Goes to the Wrong Address?
Worst-case scenarios include:
- check returned to IRS
- check discarded by new resident
- check fraud
- permanent loss of funds
- audit or review triggered due to unclaimed refund
You may then need:
- Form 3911 (Taxpayer Statement Regarding Refund)
- identity verification
- a reissued check procedure
- additional delay of 8–12 weeks or longer
All of which could be avoided with a simple Form 8822 filing.
Filing Tips for Fast Processing
- file 8822 before filing your tax return if possible
- ensure handwriting is legible
- provide both old and new address
- sign the form
- if married filing jointly, both spouses must sign
- mail to the correct IRS processing address listed on the form
Best Practice for All Taxpayers
Even if you use direct deposit, the safest approach is:
- file Form 8822 after every move
- maintain an accurate IRS address record
- avoid silent mailing failures that you never see
- ensure IRS letters reach you promptly
Many people don’t find out a refund was mailed until it’s missing.
Form 8822 is one of the simplest IRS forms — but also one of the most important. Filing it ensures:
- your refund check never goes to an old address
- your IRS notices reach you
- your identity is protected
- processing errors are reduced
- refund delays are prevented
A 5-minute form can save months of frustration.
