Where to file your taxes for Form 8832

 
If you are located in... Address to mail form to IRS:
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, 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, Tennessee, 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

Note: Also attach a copy to the entity's federal income tax return for the tax year of the election.