"Form 1040 address"

[Questionguy101]

On Form 1040, it marked "home address".

Client insists to use his mom's address because it is safer to receive the refund check. He said his home is an apartment and the mail box is not safe.

Is he allowed to use his mom's address as his mailing address on Form 1040?

[Super Mom]

I wouldn't see a problem, greater minds than mine may say different though!

[taxea]

On Form 1040, it marked "home address".

Client insists to use his mom's address because it is safer to receive the refund check. He said his home is an apartment and the mail box is not safe.

Is he allowed to use his mom's address as his mailing address on Form 1040?

It is my understanding that the IRS requires the residental address of the TP. PO boxes cannot be used on a tax return unless the post office does not deliver mail to the area where the TP lives, not just because the TP maintains a PO box at the post office. In this case I input the home address and include the PO BOX as a mailing address.

Unless the TP either resides with mom or has no permanent address, only then can he use mom's address with a "C/O" on the tax return.

[Questionguy101]

It is my understanding that the IRS requires the residental address of the TP. PO boxes cannot be used on a tax return unless the post office does not deliver mail to the area where the TP lives, not just because the TP maintains a PO box at the post office. In this case I input the home address and include the PO BOX as a mailing address.

Unless the TP either resides with mom or has no permanent address, only then can he use mom's address with a "C/O" on the tax return.

What about if he said his mom's address is his "permanent address"?

[taxea]

What about if he said his mom's address is his "permanent address"?

My question is "do you live there...permanent address equates to residence address for tax purposes?"

[Questionguy101]

My question is "do you live there...permanent address equates to residence address for tax purposes?"

Looks like I need a better understanding of the term "permanent address". =)

So does someone have to currently live at the location before he can call it his permanent address?

[taxea]

Looks like I need a better understanding of the term "permanent address". =)

So does someone have to currently live at the location before he can call it his permanent address?

Send me an email. I will find my research on this and send it to you. taxea@hawaii.rr.com

[S T]

Form 1040 Instructions

Page 12 under Name and Address - says nothing about a "permanent address", only states about an Address Change, and to file form 8822, or to use a PO Box if you can not receive mail at your home.

I often use a C/O address for one reason or another.

I am thinking OP question is a result of "Software" not IRS.

Sandy

[Burke]

I often use a C/O address for one reason or another.
Sandy

I do too, for a variety of reasons, including the death of a taxpayer. You want the executor's address on there. Or the POA's in the case of disability/incompetence. Or a relative where the TP cannot receive mail at a temp address. Etc, etc, etc. Bottom line is, you want any IRS correspondence to go to where it will be received by the TP or responsible party.

[ChEAr$]

Truth be told, it don't really matter what address one uses. I've never had a client ever send in that change of address form. In this day and age of e filing, and with ever compliant clients, I dont' care either.

Just don't use MY address. LOL

[Jesse]

Page 12 under Name and Address - says nothing about a "permanent address", only states about an Address Change, and to file form 8822, or to use a PO Box if you can not receive mail at your home.

I often use a C/O address for one reason or another.

I am thinking OP question is a result of "Software" not IRS.

Sandy

I do too, for a variety of reasons, including the death of a taxpayer. You want the executor's address on there. Or the POA's in the case of disability/incompetence. Or a relative where the TP cannot receive mail at a temp address. Etc, etc, etc. Bottom line is, you want any IRS correspondence to go to where it will be received by the TP or responsible party.

Truth be told, it don't really matter what address one uses. I've never had a client ever send in that change of address form. In this day and age of e filing, and with ever compliant clients, I dont' care either.

Just don't use MY address. LOL

Ditto - Ditto - Ditto

[taxea]

I do too, for a variety of reasons, including the death of a taxpayer. You want the executor's address on there. Or the POA's in the case of disability/incompetence. Or a relative where the TP cannot receive mail at a temp address. Etc, etc, etc. Bottom line is, you want any IRS correspondence to go to where it will be received by the TP or responsible party.

In this case the trustee would enter the address as C/O which is acceptable because the trustee is now the person to contact and the responsible party for the return. Although I suppose you could use the cemetary address and plot number.

I got the information re the street address vs the po box or any other address directly from the IRS but I am sure I saw it in writing somewhere. Soon as I can find it I will post it for ya all

[Koss]

Address on Form 1040

Okay, I'll weigh in with my thoughts on this one...

The IRS does appear to have certain expectations concerning what you put down for your address. I don't know whether these "expectations" are backed by anything in the Treasury Regs or the Internal Revenue Code.

The instructions for Form 1040 read as follows:

Name Change

If you changed your name because of marriage, divorce, etc., be sure to report the change to the Social Security Administration (SSA) before filing your return. This prevents delays in processing your return and issuing refunds. It also safeguards your future social security benefits.

Address Change

If you plan to move after filing your return, use Form 8822 to notify the IRS of your new address.

P.O. Box

Enter your box number only if your post office does not deliver mail to your home.

This is a little ambiguous. But it could easily be interpreted to mean that you should not use a post office box as the address on your tax return unless you live in a remote or rural area where you don't get mail delivered to your home.

But I don't see anything in the instructions that explicitly prohibits the use of a mailing address that is different from your home address.

Schedule C contains rather specific instructions pertaining to the address of the business:

Line E

Enter your business address. Show a street address instead of a box number. Include the suite or room number, if any. If you conducted the business from your home located at the address shown on Form 1040, page 1, you do not have to complete this line.

This is not as ambiguous. The address on Schedule C is not used as a mailing address for any purpose by the IRS. It seems quite clear that the IRS wants to know where your business is located.

To be sure, there are some gray areas, such as which address to use when there is more than one location, or if the guy works at a couple different places but uses a home office for billing and recordkeeping. And what do you do if the business has closed? Do you put down the address where it was, or do you put down the address where the books and records are now kept?

Nevertheless, it's pretty clear that the IRS simply wants to know where your principal place of business is, and in most cases, there won't be any good reason for using a different address on Schedule C.

But on Form 1040, I think it's fairly common to use a mailing address other than one's home address, and I don't think this is improper.

I once had a client who wanted to use a family member's address in order to receive the refund check because there was domestic violence involved. She didn't want her husband to know that she had filed a return, and she didn't want him to get ahold of the check. In fact, she told me that she was planning to use the refund to get out.

I think that's a pretty good reason to use an alternate address, and I had no problem doing that.

As others in this thread have noted, the key is that the client must understand that the address on Form 1040 becomes their address of record with the IRS. If the IRS sends an audit letter, and they don't get it, and then the IRS sends a Notice of Deficiency, and they don't get it, they're out of luck. The last known address is deemed valid. After 90 days, they've lost their right to challenge the deficiency, even if they never got the notice.

With all that being said, the record shows that certain very well-known people have used an "alternate mailing address" on their tax returns.

George W. Bush's tax returns for 2004 through 2007 show an address in care of Northern Trust Company, in Chicago. And it's a post office box. What a surprise.

You can see the returns here:

http://www.taxhistory.org/www/website.nsf/Web/PresidentialTaxReturns?OpenDocument

I don't think the law or the treasury regulations require you to use your home address. If there is a such a requirement, the President and other public officials are not automatically exempt. (Although some of them may think they are above the law.)

Obama appears to have chosen a different approach. On some of the returns, the addresses are redacted, but it appears that Obama used his home address in Chicago on his tax returns through 2007.

On his 2008 tax return, the address is in care of the accounting firm that prepared the return. From 2009 onward, the address is his home address--at 1600 Pennsylvania Avenue. (But he's still using the same Chicago accounting firm.)

Maybe this is an example of transparency.

What I find rather bizarre about the Bush returns is that many of them were actually signed by an officer of Northern Trust. But that's not a special rule for the President, either. It is possible to delegate authority to sign a tax return to someone else. You just can't do it with a garden-variety Form 2848. It requires a very specific power of attorney. And there may be some other rules that I'm not familiar with.

Sarah Palin's 2007 tax return was done at an HRB office in Wasilla.

No joke.



I think a taxpayer can use any mailing address they want on Form 1040, as long as it is an address where they reasonably expect to be able to receive mail.

BMK

[dtlee]

Burton,

Excellent analysis as always!

I agree that the address should be where the taxpayer can be reasonably expect to be able to be reached by the IRS. From a realistic perspective, a taxpayer should not use an address which is unreliable or temporary.

I had a taxpayer who lost his home and his job and lived various places as he was trying to get back on his feet. Using any of those addresses would have thwarted any attempt by the IRS to reach the taxpayer (he owed them money too). His mail went to his brother's home. There is no reason why a notice that his refund was applied to prior balances due should have gone to a homeless shelter or rooming house somewhere where he no longer lives and where they have no knowledge of his whereabouts.

On the other hand, some states have slightly different rules. The rules are nonambiguous in New York. For example, the New York return asks for your mailing address and your physical address (if it is different).

[Jesse]

In this case the trustee would enter the address as C/O which is acceptable because the trustee is now the person to contact and the responsible party for the return. Although I suppose you could use the cemetary address and plot number.

I got the information re the street address vs the po box or any other address directly from the IRS but I am sure I saw it in writing somewhere. Soon as I can find it I will post it for ya all

I respectfully disagree. A C/O address would not need to be a trustee to contact nor make the address person of said address the responsible party for the return. It is only a mailing contact for the actual taxpayer.

As Doug said Burton, excellent analysis as always, thanks for your insightful input!