If your address has changed, you need to notify the IRS to ensure you receive any IRS refunds or correspondence. There are several ways to notify the IRS of an address change.
If you change your address before filing your return, write the new address in the appropriate boxes on your return when you file. When your return is processed, the IRS will update your records.
If you change your address after filing your return, you should notify the post office that services your old address. Because not all post offices forward government checks, notifying the post office that services your old address ensures that your mail will be forwarded, but not necessarily your refund check. To change your address with the IRS, you may complete a Form 8822 (PDF), Change of Address, and send it to the address shown on the forms.
Note: Beginning January 1, 2014, any entity with an EIN must file Form 8822-B to report to the IRS the latest change to its responsible party. For more information, see "responsible party" in Form 8822-B.
You may download Forms 8822 and 8822-B from www.irs.gov or order them by calling 800-TAX-FORM (800-829-3676).