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 to forms beginning with the number 2 Form name (For a copy of a form, instruction or publication) Address to mail form to IRS Form 2032, Contract Coverage Under Title II of the Social Security Act File three copies of this form with the Internal Revenue Service shown below for the state where the American employer's principal place of business is located. (An American employer already filing Form 941, Employer's Quarterly Federal Tax Return, should file Form 2032 with the Internal Revenue Service Center where the employer files Form 941). Form 2290, Heavy Vehicle Use Tax Return Address to send Form 2290 Form 2553, Election by a Small Business Corporation Address to send Form 2553 Form 2555, Foreign Earned Income Address for taxpayers or tax professionals filing Form 2555 Form 2678, Employer Appointment of Agent Under Section 3504 of the Internal Revenue Code (For use by employers or payers) Address to send Form 2678 Form 2848, Power of Attorney and Declaration of Representative Address to send Form 2848 PDF
