Note: Some addresses may not match a particular instruction booklet or publication. This is due to changes being made after the publication was printed. This site will reflect the most current where to file addresses for use during calendar year 2025. Addresses for forms beginning with the number 7 Form name (For a copy of a form, instruction, or publication) Address to mail form to IRS Original return: Form 706, United States Estate (and Generation-Skipping Transfer – Schedule R-1) Tax Return Department of the Treasury Internal Revenue Service Kansas City, MO 64999 Amended return: Form 706, United States Estate (and Generation-Skipping Transfer – Schedule R-1) Tax Return Internal Revenue Service Center Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915 Original return: Form 706-A, United States Additional Estate Tax Return Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999 Amended return: Form 706-A, United States Additional Estate Tax Return Internal Revenue Service Center Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915 Original or amended return: Form 706-CE, Certification of Payment of Foreign Death Tax Internal Revenue Service Center Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915 Original or amended return: Form 706-GS(D), Generation-Skipping Transfer Tax Return for Distributions Internal Revenue Service Center Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915 Original or amended return: Form 706-GS(D-1), Notification of Distribution From a Generation-Skipping Trust Internal Revenue Service Center Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915 Original return: Form 706-GS(T), Generation Skipping Transfer Tax Return for Terminations Department of the Treasury Internal Revenue Service Kansas City, MO 64999 Amended return: Form 706-GS(T), Generation Skipping Transfer Tax Return for Terminations Internal Revenue Service Center Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915 Original return: Form 706-NA, United States Estate (and Generation Skipping Transfer) Tax Return (Nonresident Aliens) Department of the Treasury Internal Revenue Service Kansas City, MO 64999 Amended return: Form 706-NA, United States Estate (and Generation Skipping Transfer) Tax Return (Nonresident Aliens) Internal Revenue Service Center Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915 Original return: Form 706-QDT, United States Estate Tax Return for Qualified Domestic Trusts Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999 Amended return: Form 706-QDT, United States Estate Tax Return for Qualified Domestic Trusts Internal Revenue Service Center Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915 Original return: Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999 Amended return: Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return Internal Revenue Service Center Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915 Form 720, Quarterly Federal Excise Tax Return Department of the Treasury Internal Revenue Service Ogden, UT 84201-0009 Form 730, Tax on Wagering Department of the Treasury Internal Revenue Service Ogden, Utah 84201-0100 Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns Address to send Form 7004
