The addresses for Employee Plans submissions for determination letters, letter rulings, and IRA opinion letters have changed.
The new addresses apply to Forms 5300, 5306, 5306-A, 5307, 5308, 5310, 5310-A, 5316, and 8717.
The new mailing address is as follows.
Internal Revenue Service
TE/GE Stop 31A Team 105
P.O. Box 12192
Covington, KY 41012-0192
For submissions sent by private delivery service, the new address is as follows.
Internal Revenue Service
7940 Kentucky Drive
TE/GE Stop 31A Team 105
Florence, KY 41042
Please note that the mailing address for pre-approved plan submissions has not changed.