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, 1024-A1028, 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:

Internal Revenue Service
Mail Stop 31A: Team 105
7940 Kentucky Drive
Florence, KY 41042

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

Every "one-participant plan" required to file an annual return for plan years 2009 or later must file Form 5500-EZ (paper format) unless the plan is eligible and chooses to file its return electronically on Form 5500-SF using the EFAST2 Filing System.  File Form 5500-EZ with the IRS:


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