Use the address where you lived on December 31 of the tax year

The address you report on your tax return is the one where you lived on the last day of that tax year—December 31. This is true whether you received SSDI, SSI, or any other income. The IRS calls this your residence address, and it goes in the top left corner of your Form 1040 or 1040-SR.

If you moved during the year, use only the address from December 31, not the address where you lived when you received the payments. For example, if you received SSDI checks at one address from January through September and then moved, you would still report your December 31 address on the return you file in the following spring.

This rule applies even if the Social Security Administration has a different address on file for you. Your tax address and your SSA mailing address do not have to match. The IRS needs to know where you lived at year-end so they can route your return and any refund correctly.

Key Takeaways

  • Report the address where you lived on December 31 of the tax year you are reporting, regardless of where you received payments during the year.
  • Your tax address and your Social Security mailing address can be different—update each agency separately if you move.
  • If you moved after December 31, use your old address on that year's return; update your address with the IRS on your next return or by filing Form 8822.
  • The IRS uses your year-end address to mail your return, any refund, or notices about your account.

What happens if you move during the tax year

Moving mid-year does not change which address you use. You still report the December 31 address. However, you should notify both the IRS and the Social Security Administration of your new address so that future mail reaches you.

To update your address with the IRS, you can file Form 8822 (Change of Address) or straightforward report your new address on your next tax return. If you file electronically, the IRS will update your file based on the address you provide. To update your address with Social Security, visit your local field office, call 1-800-772-1213, or use your my Social Security account online.

If you do not have a permanent address

If you are experiencing homelessness or do not have a stable mailing address, you can still file your tax return. You may use a shelter address, a friend's address where you receive mail, a post office box, or a general delivery address at your local post office. The key is that it must be a place where the IRS can reach you if needed.

When you use a temporary address, update it with both the IRS and Social Security as soon as you have a permanent one. This prevents mail from being returned and ensures you receive important notices about your benefits or tax account.

Reporting your address on Form 1040 or 1040-SR

Your address appears in the top left corner of the form, above your name. Print it clearly or, if you file electronically, enter it exactly as it appears on your mail. Include your street address, city, state, and ZIP code. Do not abbreviate the state name—use the two-letter postal code (CA for California, NY for New York, and so on).

If you file jointly with a spouse, use the address where you both lived on December 31. If you are married filing separately, each of you reports the same December 31 address on your individual returns.

When the IRS sends you a notice about SSDI income

The IRS may send you a notice if there is a discrepancy between the income reported on your return and the income reported by Social Security. These notices go to the address you provided on your return. If you have moved since filing, the notice may be delayed or returned as undeliverable.

If you receive a notice at an old address or learn that the IRS has the wrong address on file, respond promptly and include your current address. You can also call the IRS at 1-800-829-1040 to update your address by phone, though mail is the safest way to may support the change is recorded.

Coordinating your address across agencies

Because SSDI is taxable income, you will be dealing with both the Social Security Administration and the IRS. Keeping your address current with both agencies prevents delays and lost mail. When you move, make the update with Social Security first—they send you the Form SSA-1099 that reports your annual SSDI income, and you need that form to file your taxes accurately.

Update the IRS second, either on your next return or by filing Form 8822 if you need the change to take effect before then. If you receive notices from either agency at an old address, respond when ready with your new address and ask them to update their records.

Frequently Asked Questions

What if I moved after I filed my return but before the IRS mailed my refund?

Contact the IRS at 1-800-829-1040 or file Form 8822 to update your address. If the refund was already mailed to your old address, the post office may forward it if you have filed a mail forwarding order. If not, you can contact the IRS to have the refund reissued to your new address.

Do I use my mailing address or my physical address on my tax return?

Use the address where you actually lived on December 31, whether that is a house, apartment, or other residence. If your mailing address is different (for example, a post office box), you can use that instead, but the IRS prefers your physical address so they can reach you if needed.

Can I use a different address on my tax return than the one Social Security has on file?

Yes. Your tax address and your Social Security mailing address do not have to match. However, it is simpler to keep them the same so you receive all mail at one location. Update both agencies when you move to avoid confusion.

What if Social Security sent my Form SSA-1099 to the wrong address?

Contact Social Security at 1-800-772-1213 or visit your local field office to update your address. You can also request a replacement Form SSA-1099 if you did not receive the original. The form is usually mailed in January, so update your address by late December if possible.