What's the difference between "who" and "whom"?
Who is the subject — it does the action. Whom is the object — the action happens to it.
The whom form has been quietly fading from spoken English for a century — linguists call it an "object-case pronoun on the way out." It survives in formal writing, in fixed phrases (to whom it may concern), and in cover letters, where using it correctly still reads as careful and literate.
Whom is calling?
Who is calling?
The caller is doing the calling — subject slot → *who*.
Who should I address this to?
Whom should I address this to?
Addressed *to him* → object slot → *whom*.
In speech, who is acceptable almost everywhere whom would be strictly correct — nobody says whom did you see. The rule mostly matters in edited prose, legal writing, and formal correspondence.