The mailing address to submit Form 8857 if using a private delivery service changed on May 6, 2024. The new private delivery service mailing address is shown below. Do not use the private delivery service mailing address on page 2 of the Instructions for Form 8857 (Rev. June 2021) after May 5, 2024. If using a private delivery service: Internal Revenue Service 7940 Kentucky Drive, Stop 840A Florence, KY 41042 The new address will be included in the next revision of the Instructions for Form 8857.