Tax-exempt and government entities, with the exception of employee retirement plans, generally file reports and returns at the following address:
Internal Revenue Service Center
Ogden, UT 84201-0027
Requests for determination of status as an exempt organization under section 501(c)(3) (Forms 1023 and 1023-EZ) must be filed electronically at www.pay.gov.
Requests for determination of status as an exempt organization (Forms 1024, 1024-A, 1028, and 8734) are filed at the following address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192
To file using a private delivery service, use the following address:
Internal Revenue Service
Mail Stop 31A: Team 105
7940 Kentucky Drive
Florence, KY 41042
Depending on which form they file, employee retirement plans would file their annual returns at the following addresses:
| Form 5500, Annual Return/Report of Employee Benefit Plan |
Forms 5500 must be filed electronically through the DOL’s Employee Retirement Income Security Act Filing Acceptance System (EFAST2). Paper versions will not be available for 2009 or later plan years. |
| Form 5500-EZ, Annual Return of One Participant (Owners and Their Spouses) Retirement Plan Instructions |
Every "one-participant plan" required to file an annual return for plan years 2009 or later must file Form 5500-EZ (paper format) unless the plan is eligible and chooses to file its return electronically on Form 5500-SF using the EFAST2 Filing System. File Form 5500-EZ with the IRS:
Department of the Treasury |