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.
|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)|
|Audit Reconsideration Request||
For assessments made under the Automated Underreporter Program, refer to Change of Address (Form 8822) (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)|
|Injured Spouse||Refer to Instructions for Form 8379, Injured Spouse Allocation (PDF)|
|Innocent Spouse||Refer to Applying for Innocent Spouse Relief|
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 Form 8821, Tax Information Authorization (PDF)
|Requests for Copy of Tax Return (Form 4506)||Refer to Form 4506, Requests for Copy of Tax Return (PDF)|
|Tax Returns||Refer to Where to File Tax Returns - Addresses Listed by Return Type|