Corporations use this form to elect one of the two annualization options that can be elected under section 6655(e)(2)(C) to figure the corporation's estimated tax payments under the annualized income installment method. Current Revision Form 8842 PDF Recent Developments New Mailing Addresses for Certain Forms -- 22-MAR-2019: Mail Form 8842 to: Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999 Other Items You May Find Useful All Revisions for Form 8842 About Publication 542, Corporations Other Current Products Related About Form 8804, Annual Return for Partnership Withholding Tax (Section 1446)