The IRS.gov website provides additional materials explaining federal tax rules and procedures (1) for obtaining and maintaining group exemptions and (2) for filing group returns:
Please note: As of January 1, 2019, IRS stopped mailing lists of parent and subsidiary accounts to central organizations (group ruling holders) for verification and return. Central organizations must still comply with the annual reporting requirements in Section 6 of Revenue Procedure 80-27. As noted in the Revenue Procedure, the required information must be submitted at least 90 days before the close of the central organization’s annual accounting period. So, for example, a central organization with a June 30, 2019 year end would submit its update by April 1, 2019. The required information includes the names, addresses, and employer identification numbers of subordinate organizations that have terminated, disaffiliated from the group, been added to the group, or changed names or addresses. If there are no changes, the central organization must submit a statement to that effect.
Send annual updates to:
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201