The addresses for Employee Plans submissions for determination letters, letter rulings, and IRA opinion letters have changed. The new addresses apply to Forms 5300, 5306, 5306-A, 5307, 5308, 5310, 5310-A, 5316, and 8717. The new mailing address is as follows. Internal Revenue Service TE/GE Stop 31A Team 105 P.O. Box 12192 Covington, KY 41012-0192 For submissions sent by private delivery service, the new address is as follows. Internal Revenue Service 7940 Kentucky Drive TE/GE Stop 31A Team 105 Florence, KY 41042 Please note that the mailing address for pre-approved plan submissions has not changed.
