The mailing address for EO Rulings and Agreements is: Internal Revenue Service TE/GE Stop 31A Team 105 P.O. Box 12192 Covington, KY 41012-0192 To file using a private delivery service, mail to: Internal Revenue Service Mail Stop 31A: Team 105 7940 Kentucky Drive Florence, KY 41042 Use these addresses to file Form 8940 and group exemption requests.
