The Internal Revenue Service has developed a revenue procedure that makes it clear that individual taxpayers can use forms on the IRS website to give it changes of address.
The new rules are spelled out in IRS Revenue Procedure 2010-16, which replaces Revenue Procedure 2001-18.
A taxpayer could provide an address correction orally only if an IRS employee initiated the contact with the taxpayer and took care to verify that the person providing the new contact information really was the taxpayer.
The new revenue procedure, which is set to take effect June 1, states that a taxpayer can still send a change-of-address notice in writing.
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.