Change in Filing Addresses for Form 8716 Effective January 1, 2019

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
Internal Revenue Service
Kansas City, MO 64999

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.