Where to Send Non-Return Forms (Applications and Payments)


This page provides a quick guide for where to send certain non-return forms, applications, and payments.

If you need to send in a tax return, please see the page that lists Addresses for Where to File Tax Returns.

Document Send to:
Application for IRS Individual Taxpayer Identification Number (ITIN) (Form W-7) Refer to Individual Taxpayer Identification Number (ITIN)
Application for Preparer Tax Identification Number (PTIN) (Form W-12)

Apply On-Line 
Refer to Form W-12 IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal PDF

Audit Reconsideration Request

Refer to IRM Exhibit 4.13.7-1 ASFR - Reconsideration Returns - Centralized Processing Sites


For assessments made under the Automated Underreporter Program, refer to Form 8822, Change of Address PDF

Elections by Small Business Corporation (Form 2553) (S Corporation Elections) Refer to Where to File Your Taxes (for Form 2553)
Estimated Tax for Individuals (Form 1040-ES)

Refer to Tax Professional filing your client's return

Injured Spouse Refer to Instructions for Form 8379, Injured Spouse Allocation PDF
Innocent Spouse Refer to Applying for Innocent Spouse Relief
Lien Inquiries

Refer to File a Notice of Federal Tax Lien

Payments Refer to Where to Send Your Individual Tax Account Balance Due Payments (or Collection Forms 433-F, 9465 and 2159)
Power of Attorney and Declaration of Representative (Form 2848)

Refer to CAF Unit Addresses, Fax Numbers, and State Mapping

Refer to Form 8821, Tax Information Authorization PDF

Requests for Copy of Tax Return (Form 4506) Refer to  PDFForm 4506, Request for Copy of Tax Return PDF
Tax Returns Refer to Where to File Tax Returns - Addresses Listed by Return Type