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Where to File - Tax Exempt and Government Entities

Tax-exempt and government entities, with the exception of employee retirement plans, generally file reports and returns at the following address:

Internal Revenue Service Center
Ogden, UT 84201-0027

Requests for determination of status as an exempt organization (Forms 1023, 1024, 1028, and 8734) are filed at the following address:

Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192

To file using a private delivery service, use the following address:

201 West Rivercenter Blvd.
Attn: Extracting Stop 312
Covington, KY 41011

Depending on which form they file, employee retirement plans would file their annual returns at the following addresses:

Form 5500, Annual Return/Report of Employee Benefit Plan

Forms 5500 must be filed electronically through the DOL’s Employee Retirement Income Security Act Filing Acceptance System (EFAST2).

Paper versions will not be available for 2009 or later plan years.

Form 5500-EZ, Annual Return of One Participant (Owners and Their Spouses) Retirement Plan
Instructions

Every "one-participant plan" required to file a 2009 annual return must file the 2009 Form 5500-EZ (paper format) unless the plan is eligible and chooses to file its return electronically on 2009 Form 5500-SF. File 2009 Form 5500-EZ for 2009 with the IRS:

 

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0020
 

 
Page Last Reviewed or Updated: 25-Nov-2013