New filing address for foreign-owned U.S. disregarded entities

The zip code in the filing address for foreign-owned U.S. disregarded entities shown on page 2 of the Instructions for Form 5472 (Rev. December 2018) has changed.  

 

The corrected address is as follows:

 

Internal Revenue Service

1973 Rulon White Blvd.

M/S 6112, Attn: PIN Unit

Ogden, Utah 84201

 

Do not use the following address:

 

Internal Revenue Service

1973 Rulon White Blvd M/S 6112

Attn: PIN Unit

Ogden, Utah 84403