Where to File Form 8832
The IRS where-to-file page for Form 8832 lists mailing addresses in Kansas City and Ogden, by state, and no fax number.
Where to mail Form 8832
The address follows the state of the entity's principal business, office, or agency, which may not be the owner's home state. Each address starts Department of the Treasury, Internal Revenue Service.
- Kansas City, MO 64999: CT, DE, DC, GA, IL, IN, KY, ME, MD, MA, MI, NH, NJ, NY, NC, OH, PA, RI, SC, VT, VA, WV and WI.
- Ogden, UT 84201: AL, AK, AZ, AR, CA, CO, FL, HI, ID, IA, KS, LA, MN, MS, MO, MT, NE, NV, NM, ND, OK, OR, SD, TN, TX, UT, WA and WY.
- Ogden, UT 84201-0023: a foreign country or U.S. possession.
The instructions also have you attach a copy of the form to the entity's federal tax or information return for the year of the election.
The IRS determination
The IRS says an entity should generally receive a determination on its election within 60 days after filing. If nothing has come within 60 days, the instructions say to follow up by calling (800) 829-0115 or by writing to the service center where the form was filed. Keep proof of mailing.
Form 8832 vs. Form 2553
Form 8832 chooses how an entity is classified for tax. Form 2553, the S corporation election, is a different form with its own IRS fax numbers. An entity that also needs an EIN applies with Form SS-4.
Frequently Asked Questions
Can I fax Form 8832 to the IRS?
No. The IRS where-to-file page for Form 8832 gives mailing addresses in Kansas City and Ogden, by state.
Which address do I use for Form 8832?
Kansas City, MO 64999 for the states listed first above; Ogden, UT 84201 for the second list; Ogden, UT 84201-0023 from a foreign country or U.S. possession. Each is Department of the Treasury, Internal Revenue Service.
Why does my copy of the Form 8832 instructions show a different address?
The first page of the IRS PDF says: "The address for mailing Form 8832 has changed since the form was last published." Its updated list is the one above, so use that over the older table in the instructions.
How long does the IRS take on Form 8832?
Generally within 60 days of filing. With no determination after 60 days, call (800) 829-0115 or write to the service center you filed with.
More guides: How to fax the IRS · IRS fax numbers directory