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) (Form 1023, 1023-EZ and Form 1024-A) must be filed electronically at www.pay.gov. Requests for determination of status as an exempt organization (Forms 1024 PDF, 1028 PDF, and 8734 PDF) 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 PDF, Annual Return of One Participant (Owners and Their Spouses) Retirement Plan Instructions PDF 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 Internal Revenue Service Ogden, UT 84201-0020
