Form 8832 goes to one of two IRS service centers, and the right one depends on where your entity’s principal office sits. If you are asking where to send Form 8832, domestic entities in eastern and midwestern states mail to the Kansas City center, entities in western and southern states mail to Ogden, Utah, and every foreign entity and U.S. possession entity mails to Ogden as well. There is no electronic filing option, so the mailing address is the filing.
Kansas City Mailing Address
If the entity’s principal business, office, or agency is located in any of the states listed below, send the completed form to:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999
- 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, and Wisconsin.1Internal Revenue Service. Where to File Your Taxes for Form 8832
Ogden Mailing Address
Entities based in any other state send the form to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201
- 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, and Wyoming.1Internal Revenue Service. Where to File Your Taxes for Form 8832
These addresses apply only to Form 8832 itself. Do not use them for the entity’s annual return.
Foreign Entities and U.S. Possessions
All foreign eligible entities and entities formed in a U.S. possession use one address, regardless of the country of formation:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0023
The ZIP code carries a suffix (84201-0023) that the domestic Ogden address does not. Use the full ZIP+4 on the envelope. A foreign entity without an Employer Identification Number should apply for one before filing, because Line 1 of the form requires it.1Internal Revenue Service. Where to File Your Taxes for Form 8832
Street Addresses for FedEx, UPS, and DHL
Private carriers cannot deliver to a P.O. box, so the addresses above will not work if you ship by FedEx, UPS, or DHL. The IRS publishes physical street addresses for the two submission processing centers:2Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
- Kansas City: Internal Revenue Submission Processing Center, 333 W. Pershing, Kansas City, MO 64108.
- Ogden: Internal Revenue Submission Processing Center, 1973 Rulon White Blvd., Ogden, UT 84201.
Only certain service tiers count for the timely-mailing-is-timely-filing rule. The IRS keeps a specific list of approved DHL Express, FedEx, and UPS options; ground shipping and many economy tiers are not on it.3Internal Revenue Service. Private Delivery Services (PDS) Check the current list before you ship if the date matters.
Proof of Mailing
Since Form 8832 cannot be e-filed, your only record that the IRS received it is what you keep on your end. Send it certified mail with return receipt, or use one of the approved private carriers and hold on to the tracking receipt. Store the receipt with a signed copy of the form in the entity’s permanent records.
You should also attach a copy of the filed form to the entity’s federal tax return for the year the election takes effect. If the entity is not required to file its own return, attach a copy to the federal return of every direct or indirect owner.4IRS. Form 8832 Entity Classification Election (Rev. December 2013)
What Happens After You Mail It
The IRS says you should receive a determination on your election within 60 days of filing. If nothing arrives by then, call 1-800-829-0115 or send a written inquiry to the service center where you filed.4IRS. Form 8832 Entity Classification Election (Rev. December 2013)
Keep the confirmation letter with your records permanently. The IRS or a future buyer of the business may ask for proof of the entity’s classification years later, and the letter is the cleanest evidence you have.
If the IRS rejects the election, the rejection letter will explain the reason and describe your options. You can generally request a review through the IRS appeals process by submitting a written protest within the timeframe stated in the letter, which is typically 30 days. Send the protest to the address on the rejection letter, not directly to the IRS Office of Appeals.5Internal Revenue Service. Preparing a Request for Appeals
Do Not Mail Form 8832 if You Only Want S-Corp Status
One boundary worth flagging before the envelope goes out. If the goal is to have your LLC taxed as an S corporation, you do not need Form 8832 at all. Filing Form 2553 by itself is enough: under Treasury regulations, an eligible entity that timely files Form 2553 is automatically treated as having elected corporate classification.6Internal Revenue Service. Entities 3
File Form 8832 when you want your LLC taxed as a C corporation, or when you want to switch from a corporate classification back to partnership or disregarded entity status. Form 2553 addresses only the S-corp path. Sending both when only one is needed creates cleanup work later, and Form 2553 has its own mailing address that differs from the ones above.