SECTION 4. PROCEDURES FOR

CHANGE OF ADDRESS

.01 If a taxpayer files a return with new address information, the proper processing of the return will update the taxpayer’s address of record. With the exception of the returns listed in section 4.04, a taxpayer’s address of record will be updated for the name and taxpayer identification number (the employer identification number, individual taxpayer identification number, or social security number) under which the return is filed.

.02 If a taxpayer no longer wishes the address of record to be the one shown on the most recently filed return (for example,

because the taxpayer moved after the return was filed), clear and concise notification of a change of address as defined in section 5.04 below should be provided to the Service.

.03 If, after a joint return is filed, either taxpayer establishes a separate residence, each taxpayer should provide clear and concise notification of a current address to the Service as provided in section 4.02 above. .04 The Service maintains address records for gift, estate, and generation-skipping transfer tax returns (Forms 706, 706–A, 706–NA, 709, and 709–A) separate from the address records for individual income tax returns (Forms 1040, 1040–A, 1040–EZ, 1040 (NR), 1040 (PR), 1040–SS, and 1040–X). Thus, an individual taxpayer’s notification of a change of address should identify whether any gift, estate, or generation-skipping transfer tax returns are affected by the notification.

.05 A taxpayer should notify the USPS facility serving the taxpayer’s old address of the taxpayer’s new address so that mail from the Service can be forwarded to the new address. The Service will also automatically update a taxpayer’s address of record based on a new address that the taxpayer provides to the USPS and that the USPS retains in its National Change of Address database. See Treas. Reg. § 301.6212–2(b)(2). Taxpayers are nonetheless advised to notify the Service directly of a change of address to ensure a timely and accurate update of the Service’s address of record for the taxpayer.

.06 If the taxpayer’s last known address is altered due to address reorganization or standardization measures taken by the USPS or a legislative body, the Service will treat the altered address as the taxpayer’s new address of record. Examples of an address reorganization or standardization measures include the redesignation of rural route addresses as street addresses or changes to zip code boundaries. Any clear and concise notification of a different address provided by the taxpayer to the Service subsequent to an address standardization or reorganization shall control over any address changes made pursuant to this section 4.06.

2010–19 I.R.B. 665 May 10, 2010

forms) for those forms listed in section 5.01 (1) and (2) above as well as any form listed in section 5.01 (1) and (2) above that is provided by the Service in a language other than English.

(4) The term “return” does not include applications for extension of time to file a return or powers of attorney. Thus, for example, a new address listed on Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, or on a Form 2848, Power of At- torney and Declaration of Representative, 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 Submission Processing Campus. If a return is received prior to the due date for the return, however, 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. If additional processing time is required, 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, 1040–A, 1040–EZ, 1040 (NR), 1040 (PR), 1040–SS, or 1040–X that is received in processible form 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:

(a) the Internal Revenue Service Submission Processing Campus serving the taxpayer’s old address;

(b) the Customer Service Division in the local area office; or

(c) the 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 electronic notification of a change of address will be considered properly processed after a 45-day

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 Declaración Anual Del Patrono — La Contribución Federal Para El Desempleo (FUTA);

Form 941 Employer’s Quarterly Fed- eral Tax Return ;

Form 941–M Employer’s Monthly Fed- eral Tax Return ;

Form 941 (PR) Planilla Para La Declaración Federal Trimestral Del Pa- trono — La Contribución Federal A1 Seguro Social Y A1 Seguro Medicare ;

Form 941–SS Employer’s Quarterly Federal Tax Return ;

Form 943 Employer’s Annual Tax Re- turn for Agricultural Employees ;

Form 943 (PR) Planilla Para La Declaración Anual De La Contribución Federal Del Patrono De Empleados Agrí- colas ;

Form 944 Employer’s Annual Federal Tax Return ;

Form 944 (PR) Employer’s Annual Fed- eral Tax Return ;

Form 944–SS Employer’s Annual Fed- eral Tax Return ;

Form 945 Annual Return of Withheld Federal Income Tax ;

Form 990 Return of Organization Ex- empt from Income Tax — Under section 501(c) of the Internal Revenue Code (ex- cept Black Lung Benefit Trust or Private Foundation

Form 990–C Farmers’ Cooperative As- sociation 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

Form 990–PF Return of Private Foun- dation 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 1041–N, U.S. Income Tax Re- turn for Electing Alaska Native Settlement Trusts ;

Form 1041–QFT, U.S. Income Tax Re- turn for Qualified Funeral Trusts ;

Form 1042 Annual Withholding Tax Re- turn for U.S. Source Income of Foreign Persons ;

Form 1045 Application for Tentative Refund ;

Form 1065 U.S. Return of Partnership Income ;

Form 1065–B U.S. Return of Income for Electing Large Partnerships ;

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 Short- Form Income Tax Return ;

Form 1120–C U.S. Income Tax Return for Cooperative Associations ;

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

Form 1120–FSC U.S. Income Tax Re- turn of a Foreign Sales Corporation ;

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

Form 1120–L U.S. Life Insurance Com- pany Income Tax Return ;

Form 1120–ND Return for Nuclear De- commissioning Funds and Certain Related Persons ;

Form 1120–PC U.S. Property and Ca- sualty Insurance Company Income Tax Re- turn ;

Form 1120–POL U.S. Income Tax Re- turn for Certain Political Organizations ;

Form 1120–REIT U.S. Income Tax Re- turn for Real Estate Investment Trusts ;

Form 1120–RIC U.S. Income Tax Re- turn for Regulated Investment Companies ;

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

Form 1120–SF U.S. Income Tax Re- turn for Settlement Funds (Under Section 468B) ; Form 1120–X Amended U.S. Corpora- tion Income Tax Return ;

Form 1139 Corporation Application for Tentative Refund ;

Form 2290 Heavy Highway Vehicle Use Tax Return ; and

Form 5227 Split-Interest Trust Informa- tion Return .

(3) The term “return” includes substitute forms (as defined in Rev. Proc. 2003–73, 2003–2 C.B. 647, or as defined in other current revenue procedures concerning the requirements for substitute

May 10, 2010 666 2010–19 I.R.B.

form the taxpayer that the new address, and not the former address, will be used by the Service for all purposes.