IRS Posts Address Procedures

A taxpayer also can call in a change-of-address notice over the telephone, to an IRS employee who has access to the Service Master File, and a taxpayer can submit a change of address through “secure applications” found on the IRS website.

“A ‘secure application’ is one that requires the taxpayer to verify the taxpayer’s identity before accessing the application,” officials write in the new revenue procedure. “Other forms of electronic notification, such as electronic mail sent to a service email address, do not meet the definition of clear and concise notification.”

The new revenue procedure applies to many different types of individual tax returns, including gift, estate and generation-skipping transfer tax returns, such as Form 706.

The procedure also applies to some returns filed under an employer identification number, but it does not apply to Form 5500 Series employee benefit plan forms.

More information about the new IRS change-of-address rules is available here.