SECTION 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 or an individual taxpayer identification number:

(a) Individual income tax returns: Form 1040 U.S. Individual Income Tax Return;

Form 1040A U.S. Individual Income Tax Return;

Form 1040EZ Income Tax Return for Single and Joint Filers With No Dependents;

Form 1040NR U.S. Nonresident Alien Income Tax Return;

Form 1040NR-EZ U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents;

Form 1040-PR Planilla Para La Declaracion De La Contribucion Federal Sobre El Trabajo Por Cuenta Propia — Puerto Rico;

Form 1040-SS U.S. Self-Employment Tax Return, Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands (CNMI), or Puerto Rico;

Form 1040X Amended U.S. Individual Income Tax Return;

(b) Gift, estate, and generation-skipping transfer tax returns:

Form 706 United States Estate (and Generation-Skipping Transfer) Tax Return;

Form 706-A United States Additional Estate Tax Return;

Form 706-NA United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of nonresident not a citizen of the United States;

Form 709 United States Gift (and Generation-Skipping Transfer) Tax Return;

Form 990 Return of Organization Exempt from Income Tax — Under section 501(c) of the Internal Revenue Code (except black lung benefit trust or private foundation), section 527, or section 4947(a)(1) nonexempt charitable trust; Form 990-C Farmers’ Cooperative Association Income Tax Return;

Form 990-EZ Short Form Return of Organization Exempt From Income Tax

• Under section 501(c) of the Internal Revenue Code (except black lung benefit trust or private foundation), section 527, or section 4947(a)(1) nonexempt charitable trust;

Form 990-PF Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation;

Form 990-T Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e));

Form 1041 U.S. Income Tax Return for Estates and Trusts;

Form 1042 Annual Withholding Tax Return for U.S. Source Income of Foreign Persons;

Form 1065 U.S. Return of Partnership Income;

Form 1066 U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return;

Form 1120 U.S. Corporation Income Tax Return;

Form 1120-A U.S. Corporation ShortForm Income Tax Return;

Form 1120-F U.S. Income Tax Return of a Foreign Corporation;

Form 1120-FSC U.S. Income Tax Return of a Foreign Sales Corporation;

Form 1120-H U.S. Income Tax Return for Homeowners Associations;

Form 1120-L U.S. Life Insurance Company Income Tax Return;

Form 1120-ND Return for Nuclear Decommissioning Funds and Certain Related Persons;

Form 1120-PC U.S. Property and Casualty Insurance Company Income Tax Return;

Form 1120-POL U.S. Income Tax Return for Certain Political Organizations;

Form 709-A United States Short Form Gift Tax Return;

(2) Returns filed under an employer identification number:

Form CT-1 Employer’s Annual Railroad Retirement Tax Return;

Form 720 Quarterly Federal Excise Tax Return;

Form 730 Monthly Tax on Wagering (Section 4401 of the Internal Revenue Code);

Form 940 Employer’s Annual Federal Unemployment (FUTA) Tax Return;

Form 940-PR Planilla Para La Declaracion Anual Del Patrono — La Contribucion Federal Para El Desempleo (FUTA);

Form 940-EZ Employer’s Annual Federal Unemployment (FUTA) Tax Return;

Form 941 Employer’s Quarterly Federal Tax Return;

Form 941c Supporting Statement to Correct Information;

Form 941E Quarterly Return of Withheld Federal Income Tax and Medicare Tax;

Form 941-M Employer’s Monthly Federal Tax Return;

Form 941cPR Planilla Para La Correccion De Informacion Facilitada Anteriormente En Cumplimiento Con La Ley Del Seguro Social Y Del Seguro Medicare;

Form 941-PR Planilla Para La Declaracion Trimestral Del Patrono — La Contribucion Federal Al Seguro Social Y Al Seguro Medicare;

Form 941SS Employer’s Quarterly Federal Tax Return;

Form 943 Employer’s Annual Tax Return for Agricultural Employees;

Form 943-PR Planilla Para La Declaracion Anual De La Contribucion Del Patrono De Empleados Agricolas;

Form 945 Annual Return of Withheld Federal Income Tax;

Form 1120-RIC U.S. Income Tax Return for Regulated Investment Companies;

Form 1120-REIT U.S. Income Tax Return for Real Estate Investment Trusts;

2001–8 I.R.B. 709 February 20, 2001

Form 1120S U.S. Income Tax Return for an S Corporation;

Form 1120-SF U.S. Income Tax Return for Settlement Funds (Under Section 468B); Form 1120X Amended U.S. Corporation Income Tax Return;

Form 1139 Corporation Application for Tentative Refund;

Form 2290 Heavy Highway Vehicle Use Tax Return; and

Form 5227 Split-Interest Trust Information Return.

(3) The term “return” includes substitute forms (as defined in Rev. Proc. 2000–19, 2000–12 I.R.B. 785, reprinted in IRS Publication 1167, or as defined in other current revenue procedures concerning the requirements for substitute forms) for those forms listed in section 5.01(1) and (2) above.

(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, 1040-SS, 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:

(b) the Customer Service Division in the local area 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) Clear and concise oral 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 the communication to the Service employee who contacted the taxpayer in connection with the filing of a return or an adjustment in the taxpayer’s account.

(5) 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 Notification.

(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

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

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

(3) Additionally, the Form 8822, Change of Address, can be used by taxpayers as clear and concise written notification of a change of address pursuant to this revenue procedure.

.05 Clear and Concise Oral Notification.

Clear and concise oral notification is a statement made by a taxpayer directly to a Service employee, who initiated contact with the taxpayer on an active account, informing the Service employee that the taxpayer wishes the address of record changed to a new address. In addition to the new address, the taxpayer must provide the taxpayer’s full name, old address, and social security number and/or employer identification number. The Service employee should follow established procedures to determine that the person providing the information is in fact the taxpayer whose address of record will be changed.