Note: Some addresses may not match a particular instruction booklet or publication. This is due to changes being made after the publication was printed. This site will reflect the most current Where to File Addresses for use during Calendar Year 2024. Addresses for forms beginning with the number 5 Form Name (Current and previous year Forms, Instructions, and Publications are provided on the Forms and Publications page) Address to Mail Form to IRS: Form 56 Notice Concerning Fiduciary Relationship File Form 56 at Internal Revenue Service Center where the person for whom you are acting is required to file tax returns. If you wish to receive tax notices for more than one form and one of the forms is Form 1040, file Form 56 with the IRS center where the person for whom you are acting is required to file Form 1040. Form 56-F Notice Concerning Fiduciary Relationship of Financial Institution. For purposes of section 6402(k) and section 6903, send Form 56-F to the Internal Revenue Service Center where the financial institution for whom the fiduciary is acting files its income tax return. For purposes of section 6036, send Form 56-F to the Advisory Group Manager, Advisory, Insolvency and Quality (AIQ) Office, of the area office of the IRS having jurisdiction over the person for whom you are acting. Form 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) Address to send Form 5074 Form 5227, Split-Interest Trust Information Return U.S. Address If you are located in the United States, send Form 5227 to: Department of the Treasury Internal Revenue Service Ogden, UT 84201-0027 Outside the U.S. If you are located in a foreign country, send Form 5227 to: Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 Form 5472 Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business Attach Form 5472 to the reporting corporation's income tax return and file where the corporation files its return. Exception – For foreign owned U.S. Disregarded Entities (DE’s), write “Foreign Owned U.S. DE” across the top of the 1120 return and mail it to the following address: Internal Revenue Service 1973 Rulon White Blvd M/S 6112, Attn: PIN Unit Ogden, UT 84201 Form 5500 Annual Return/Report of Employee Benefit Plan Form 5500-EZ Annual Return of One Participant (Owners and Their Spouses) Retirement Plan Form 5500-SF Annual Return/Report of Small Employee Benefit Plans Address to send Form 5500, 5500-EZ or 5500-SF