Send Form 1127 to the following updated filing address if the tax due is a gift tax reportable on Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return. This address replaces the filing address on page 3 of Form 1127 (Rev. December 2011) for Form 1127 when the tax due is a gift tax reportable on Form 709. Department of the Treasury Internal Revenue Service Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915 Tip: Check Filing Estate and Gift Tax Returns for the most up-to-date filing addresses for estate and gift tax returns, including this current filing address for Form 1127 when requesting an extension of Form 709 gift tax payments
