The "Where To File" addresses for Form 8716 are changing as follows effective January 1, 2019.
|If the entity's principal place of business or principal office or agency is located in ...||Use the following address ...|
|Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin||
Department of the Treasury
|Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming||Department of the Treasury
Internal Revenue Service
Ogden, UT 84201
|An entity without a principal office or agency or principal place of business in the United States must file Form 8716 with the Internal Revenue Service Center, P.O. Box 409101, Ogden, UT 84409.|