June 6, 2019 6:27 AM
What changes would take place if she places a X mark on the first box?
By placing an X in the first box, you will indicate to the IRS the change of address will affect the address listed on your mother’s applicable tax return (Forms 1040, 1040A, 1040EZ, 1040NR, etc.)
I assume she puts a X below the first question because her husband residents in a different address?
Yes, she will mark the box with an X as her husband’s address differs from hers.
"6a old address" does she write the incorrect address on file or the address she currently lives in?
Yes, include the old address on file.
"6b spousal old address" he has not lived with her for 3 years, do I write his current address?
Yes, enter his current address.
"7 new address" I write my mom current address?
Yes, enter your mother’s new address.
The following is a link to form 8822 along with instructions. Refer to page 2 for mailing addresses: