Change in Filing Addresses for Form 8832 Effective January 1, 2019

The "Where To File" addresses for Form 8832 are changing as follows effective January 1, 2019.

If the entity's principal business, 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
A foreign country or U.S. possession Department  of the Treasury
Internal Revenue Service 
Ogden, UT 84201-0023