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. Where to file forms beginning with the number 8 Form name (For a copy of a form, instruction, or publication) Address to mail form to IRS Form 843, Claim for Refund and Request for Abatement Form 843 mailing addresses Form 8027, Employer’s Annual Information Return of Tip Income and Allocated Tips Form 8027-T, Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips Department of the Treasury Internal Revenue Service Ogden, UT 84201 Department of the Treasury Internal Revenue Service Ogden, UT 84201 Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues Department of the Treasury Internal Revenue Service Ogden, UT 84201 Form 8038-B, Information Return for Build America Bonds and Recovery Zone Economic Development Bonds Department of the Treasury Internal Revenue Service Ogden, UT 84201 Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds Department of the Treasury Internal Revenue Service Ogden, UT 84201-0050 Form 8038-G, Information Return for Tax-Exempt Governmental Bonds Department of the Treasury Internal Revenue Service Ogden, UT 84201 Form 8038-GC, Information Return for Small Tax-Exempt Governmental Bond Issues, Leases, and Installment Sales Department of the Treasury Internal Revenue Service Ogden, UT 84201 Form 8038-R, Request for Recovery of Overpayments Under Arbitrage Rebate Provisions Department of the Treasury Internal Revenue Service Ogden, UT 84201 Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate Department of the Treasury Internal Revenue Service Ogden, UT 84201-0027 Form 8038-TC, Information Return for Tax Credit Bonds and Specified Tax Credit Bonds Department of the Treasury Internal Revenue Service Ogden, UT 84201 Form 8233, Exemption From Withholding on compensation For Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual (NRA) Provided by NRA to withholding agent, who submits it to the IRS for final approval at: Department of Treasury Internal Revenue Service Philadelphia PA 19255-0725 Fax to 267-941-1365 (limited to 25 pages at one time) Form 8281, Information Return for Publicly Offered Original Issue Discount Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0209 Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 Form 8288-B, Application for Withholding Certificate for Dispositions by Foreign Persons of U.S. Real Property Interests Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 Form 8329, Lender's Information Return for Mortgage Credit Certificates (MCCs) Form 8330, Issuer's Quarterly Information Return for Mortgage Credit Certificates (MCCs) Department of the Treasury Internal Revenue Service Ogden, UT 84201 Form 8404, Interest Charge on DISC-Related Deferred Tax Liability Department of the Treasury Internal Revenue Service Kansas City, MO 64999 Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return Internal Revenue Service Attn: Shipping and Receiving, 0254 Receipt and Control Branch Austin, TX 73344-0254 Form 8453-F, U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing (per Pub 1437) Internal Revenue Service Ogden Submission Processing Center 1973 Rulon White Blvd. Ogden, UT 84201 Form 8453-P, U.S. Partnership Declaration and Signature for Electronic Filing Internal Revenue Service Ogden Submission Processing Center 1973 Rulon White Blvd. Ogden, UT 84201 Form 8609, Low-Income Housing Credit Allocation and Certification Department of the Treasury Internal Revenue Service Center Philadelphia, PA 19255-0549 Form 8610, Annual Low-Income Housing Credit Agencies Report Department of the Treasury Internal Revenue Service Center Philadelphia, PA 19255-0549 Form 8612, Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts Department of the Treasury Internal Revenue Service Kansas City, MO 64999 Form 8703, Annual Certification of a Residential Rental Project Department of the Treasury Internal Revenue Service Ogden, UT 84201 Form 8716, Election to Have a Tax Year Other Than a Required Tax Year Form 8716 mailing addresses Form 8725, Excise Tax on Greenmail Department of the Treasury Internal Revenue Service Kansas City, MO 64999 Form 8752 Required Payment or Refund Under Section 7519 Form 8752 mailing addresses Form 8804, Annual Return for Partnership Withholding Tax (Section 1446) Foreign Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 Form 8805, Foreign Partner’s Information Statement of Section 1446 Withholding Tax Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 Form 8809, Request For Extension of Time to File Information Returns Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0209 Form 8811, Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateral Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0209 Form 8813, Partnership Withholding Tax Payment (Section 1446) Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 Form 8819, Dollar Election Under Section 985 Attach to your tax return. If you do not have to file a tax return, mail Form 8819 to: Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 Form 8822-B, Change of Address or Responsible Party - Business Form 8822-B mailing addresses Form 8823, Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition Department of the Treasury Internal Revenue Service Center Philadelphia, PA 19255-0549 Form 8831, Excise Taxes on Excess Inclusions of REMIC Residual Interests Department of the Treasury Internal Revenue Service Kansas City, MO 64999 Form 8832, Entity Classification Election Form 8832 mailing addresses Form 8840, Closer Connection Exception Statement for Aliens If you are filing a Form 1040-NR or Form 1040-NR-EZ, attach Form 8840 to it. Mail your tax return, by the due date (including extensions), to the address shown in your tax return instructions. If you do not have to file a tax return, mail Form 8840, by the due date (including extensions) for filing Form 1040-NR or Form 1040-NR-EZ, to : Department of the Treasury Internal Revenue Service Austin, TX 73301 Form 8842, Election To Use Different Annualization Periods for Corporate Estimated Tax Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999 Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition If you are filing a Form 1040-NR or Form 1040-NR-EZ, attach Form 8843 to it. Mail your tax return, by the due date (including extensions), to the address shown in your tax return instructions. If you do not have to file a tax return, mail Form 8843, by the due date (including extensions) for filing Form 1040-NR or Form 1040-NR-EZ, to: Department of the Treasury Internal Revenue Service Austin, TX 73301 Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits Send to the Work Opportunity Tax Credit coordinator for your state. To get the name, address, phone and fax numbers, and email address of your WOTC coordinator; visit the Department of Labor Employment and Training Administration (ETA) website. Form 8854, Initial and Annual Expatriation Information Statement Mail form to: Internal Revenue Service 3651 S IH35 MS 4301AUSC Austin, TX 78741 Form 8855, Election to Treat a Qualified Revocable Trust as Part of an Estate Where to file your taxes for Form 8855 Form 8857, Request for Innocent Spouse Relief Mail form to: Internal Revenue Service Center Attn: Stop 840F 7940 Kentucky Drive Florence, KY 41042 If using a private delivery service, deliver form to: Internal Revenue Service Center Attn: Stop 840F 7940 Kentucky Drive Florence, KY 41042 Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships Attach Form 8865 to your income tax return (or, if applicable, partnership or exempt organization return) and file both by the due date (including extensions) for that return. If you do not have to file an income tax return, you must file Form 8865 separately with the IRS at the time and place you would be required to file an income tax return (or, if applicable, a partnership or exempt organization return). Form 8869, Qualified Subchapter S Subsidiary Election File with the Service Center where the subsidiary filed its most recent return. If the parent S corporation forms a subsidiary, and make a valid election effective upon formation, submit form to the Service Center where the parent S corporation filed its most recent return. Form 8892, Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax Department of the Treasury Internal Revenue Service Kansas City, MO 64999 Form 8924, Excise Tax on Certain Transfers of Qualifying Geothermal or Mineral Interests Department of the Treasury Internal Revenue Service Kansas City, MO 64999 Form 8928, Return of Certain Excise Taxes under Chapter 43 of the Internal Revenue Code Department of the Treasury Internal Revenue Service Kansas City, MO 64999
