Split MySql table into two tables with One to many Relationship
Not enough time to test or write out all of the table creation but this is a start...

First create the table to hold the users. You can get data from the following query. One thing I don't know how you want to handle is if a user exists with a different phone number.

SELECT DISTINCT name
  , phone
FROM old_table


After you have the user_accounts table join it back to the old_table to get the address along with the new user id.

SELECT DISTINCT a.address
  , b.id
FROM old_table a
INNER JOIN user_accounts b on a.name = b.name and a.phone = b.phone