Miller has signed a two year deal with the Black Cats after turning down a two year offer at Portman Road and will join former team-mate Kelvin Davis at The Stadium of Light.
Speaking of the news Sunderland boss Mick McCarthy said: "Tommy was one of the top players in The Championship last year. Scoring 15 goals from midfield.
"He was chased by a number of clubs but we've got him and I'm delighted. He's a local lad and the prospect of playing for his hometown club has clearly been the decider for him."