Due to the COVID-19 pandemic, the IRS is unable to publish the 1st quarter Publication 938 in May 2020. The 2nd quarter directory may not be available in August 2020.
NOTE: If you’re a REMIC or issuer of a CDO, continue to submit Form 8811, but ensure you use the latest revision (Rev. August 2013) which provides the correct Where To File address: Department of the Treasury; Internal Revenue Service; Ogden, UT 84201-0209. Forms 8811 submitted to the wrong address may not be included in Publication 938.