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Where to File Certain Elections, Statements, Returns and Other Documents

This page replaces Treasury Notice 2003-19.  It provides a quick guide listing information for the location to send certain elections, statements, returns and other documents.

The table below shows where to send these items. (Code of Federal Regulations (CFR) citations are in numerical order.)

CFR Citation

Required Document

Send To This Address

1.48-12(d)(7)(ii) Request for Extension of the Period of Limitations Internal Revenue Service
2970 Market Street 4-E08.141
LIH Unit - Mail Stop E-08.143
Philadelphia, PA 19104
1.167(d)-1 Agreement as to Useful Life and Rates of Depreciation Obsolete - This was listed in prior Notice 2003-19. The document is no longer required to be filed
1.169-4(b)(1)

Election to Discontinue or Revoke Amortization Deduction

Send to same address taxpayer sends tax return
1.243-5 Effect of Election File where corporation's return is filed
1.302-4 Termination of Shareholder's Interest

Attach to the shareholder's return. See instructions to shareholder's return for further information

1.332-4 Liquidations Covering More Than 1 Year Department of the Treasury
Internal Revenue Service
Ogden, UT 84201
1.341-7 Certain Sales of Stock of Consenting Corporations Obsolete - This was listed in prior Notice 2003-19. The document is no longer required to be filed
1.443-1(b)(2)(v) Computation of Tax for Short Return Period

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201

1.616-(2)(e)(2) Election to Defer Development Expenditures Submission Processing Center where return was filed
1.642(g)-1 Disallowance of Double Deduction

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999

1.754-(1)(c)(1) Time and Manner of Making Election to Adjust Basis of Partnership Property File at IRS Submission Processing Center where partnership's return is filed
1.856-6(c) REIT Election to Treat Property as Foreclosure Property Attach to return
1.856-6(g)

Extension of Grace Period to Treat Property as Foreclosure Property

Internal Revenue Service
1973 North Rulon White Blvd M/S 6552
Ogden, Utah 84404

1.863-3(b)(1), (3), and (e)(1) Allocation and Apportionment of Income (election to use books and records method)

Department of the Treasury
Internal Revenue Service
Ogden, UT 84409

1.863-3(e)(1) Allocation and Apportionment of Income (method change requests)

Department of the Treasury
Internal Revenue Service
Ogden, UT 84409

1.936-7(d) - replaces 1.936-7(c) Revocation of Section 936 Election

If revoked under the blanket revocation, attach to the return and file at address in the forms and instructions. 

All other requests filed at:

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201

1.964-1(c)(3)(ii) Determination of Earnings and Profits of a Foreign Corporation (method change statements) Attach to the controlling domestic shareholder's tax return and send to address shown in tax return instructions
1.970-2 Election as to Date of Determining Investment in Export Assets File where the corporation files its return
1.1375-1(d)(2) Passive Investment Income of an S Corporation File at IRS Submission Processing Center where return is filed
1.6091-2 Place for Filing Income Tax Returns File at address listed in the forms or instructions
1.6164-8 Corporations - Payments on Termination IRS Submission Processing Center where the corporation files its income tax return
20.2016-1 Recovery of Death Taxes Claim as Credit

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999

20.2031-6 Estate Tax - Valuation of Household and Personal Effects

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999

20.2053-3(b)(1) Estate Tax - Deduction for Expenses of Administering Estate

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999

20.2053-9 Estate Tax - Deduction for Certain State Death Taxes

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999

20.2053-10 Estate Tax - Deduction for Certain Foreign Death Taxes

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999

20.6091-1 Estate Tax - Place of Filing of Returns and Documents

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999

20.6161-2 Extension of Time for Paying Deficiency in Tax

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999

20.6165-1 Estate Tax Bonds Where Time to Pay Has Been Extended

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999

20.6166A-1 Estate Tax - Extension of Time to Pay

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999

20.6324B-1 Special Lien for Additional Tax Attributable to Farm Value IRS Advisory Estate Tax Group, 55 South Market Street, San Jose, CA 94113
31.6091-1 Place for Filing Returns

File at address listed in the forms or instructions.  If the instructions state to file with the SSA, then the form should be filed with the SSA

40.6091-1 Excise Tax - Place for Filing Returns File at address listed in the forms or instructions
41.6091-1 Place for Filing Returns File at address listed in the forms or instructions
44.6091-1 Place for Filing Returns File at address listed in the forms or instructions
50.8 Taxes Imposed on Certain Hydraulic Mining

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999

55.6091-1 Place for Filing Chapter 44 Tax Returns File at address listed in the forms or instructions
301.6091-1 Place for Filing Returns or Other Documents File at address listed in the forms or instructions
301.6326-1(d)(2) Appeal of Erroneous Filing of Lien IRS Advisory Group.  Refer to Publication 4235 to determine the proper Advisory Group
301.6334-3 Determination of Exempt Amount (Form 668-W) Address shown on page 1 of Form 668-W, "Notice of Levy on Wages, Salary, and Other Income"
301.6334-4 Verified Statements Address shown on page 1 of Form 668-W, "Notice of Levy on Wages, Salary, and Other Income"
301.6337-1(c) Right to Redeem Property Before or After Sale IRS Advisory Group.  Refer to Publication 4235  to determine the proper Advisory Group
301.6343-1(c)(1) Request for Release of Levy (Form 9423) IRS Advisory Group.  Refer to Publication 4235 to determine the proper Advisory Group
301.6343-2T(b)(1) Request for Return of Property Wrongfully Levied Upon IRS Advisory Group.  Refer to Publication 4235 to determine the proper Advisory Group
301.6501(o)-2(c)(1) Special Rules for Partnership Items of Federally Registered Partnerships IRS Submission Processing Center where the partnership files its return
301.6679-1 Failure to File Returns Regarding Foreign Corporations or Partnerships (Forms 5713, 8865)

Reasonable cause for failure to file Form 5713:  Attach to Form 5713 return

Reasonable cause for failure to file Form 8865:  Attach to Form 8865

301.6724-1 Reasonable Cause

IRS Service Center where the taxpayer filed the return

301.6863-1 Stay of Collection of Jeopardy Assessments IRS Advisory Group.  Refer to Publication 4235 to determine the proper Advisory Group
301.6863-2 Collection of Jeopardy Assessment, Stay of Sale of Property IRS Advisory Group.  Refer to Publication 4235 to determine the proper Advisory Group
301.7001-1 License to Collect Foreign Items IRS Advisory Group.  Refer to Publication 4235 to determine the proper Advisory Group
301.7101-1 Form of Bond and Surety Required IRS Advisory Group.  Refer to Publication 4235 to determine the proper Advisory Group
301.7102-1 Single Bond in Lieu of Multiple Bonds IRS Advisory Group.  Refer to Publication 4235 to determine the proper Advisory Group
301-7406-1 Disposition of Judgments and Moneys Received IRS Advisory Group.  Refer to Publication 4235 to determine the proper Advisory Group
301-7425-2 Discharge of Liens, Non-Judicial Sales IRS Advisory Group.  Refer to Publication 4235 to determine the proper Advisory Group
301.7430-1(d)(1)(i) Exhaustion of Administrative Remedies IRS Advisory Group.  Refer to Publication 4235 to determine the proper Advisory Group
301.7433-1 Civil Damages for Unauthorized Collection Actions IRS Advisory Group.  Refer to Publication 4235 to determine the proper Advisory Group
301-7507-9(e) Exemption of Insolvent Banks from Tax IRS Submission Processing Center where the return is filed
301.7517-1 Estate and Gift - Determination of Value

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999

302.1-3 through 302.1-7 Taxes under the International Claims Settlement Act

Individuals:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215

Estate, Gift, or Excise Tax Returns:
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999

Others:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84409

303.1-4 through 303.1-7 Taxes under the Trading with the Enemy Act

Individuals:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215

Estate, Gift, or Excise Tax Returns:
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999

Others:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84409

 

Page Last Reviewed or Updated: 09-Dec-2013