Tax Form 8832: Where to File | Where to Send | Where to Mail

Filing Tax Form 8832

File Form 8832 with the Internal Revenue Service Center for your state listed below.

In addition, attach a copy of Form 8832 to the entity’s federal tax or information return for the tax year of the election. If the entity is not required to file a return for that year, a copy of its Form 8832 must be attached to the federal tax returns of all direct or indirect owners of the entity for the tax year of the owner that includes the date on which the election took effect. An indirect owner of the electing entity does not have to attach a copy of the Form 8832 to its tax return if an entity in which it has an interest is already filing a copy of the Form 8832 with its return. Failure to attach a copy of Form 8832 will not invalidate an otherwise valid election, but penalties may be assessed against persons who are required to, but do not, attach Form 8832.

Each member of the entity is required to file the member’s return consistent with the entity election. Penalties apply to returns filed inconsistent with the entity’s election.

If the entity’s principal business, office, or agency is located in:

Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia, Wisconsin

Use the following Internal Revenue Service Center address:

Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999

If the entity’s principal business, office, or agency is located in:

Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming

Use the following Internal Revenue Service Center address:

Ogden, UT 84201

A foreign country or U.S. possession, use the following Internal Revenue Service Center address:

Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0023

Note. The IRS updated this mailing address list after Form 8832 (Rev. December 2013) was published; see the current Form 8832 for the authoritative address for your state.

Note. Also attach a copy to the entity’s federal income tax return for the tax year of the election.

This post is an excerpt from the IRS’s fact sheet on IRS Form 8832.

This post is also part of a series of posts on Tax Form 8832.