Effective immediately the Substitute Forms Program address has changed. The new address is listed below and should be used to submit any questions regarding the Substitute Forms Program. Internal Revenue Service Attn: Substitute Forms Program SE:W:CAR:MP:P:TP:TP NCFB 5000 Ellin Road Mail stop C-110 Lanham, MD 20706 Any questions regarding the Substitute Forms Program can also be emailed to substituteforms@irs.gov. If using email, please enter “Substitute Forms” on the subject line.