Where to Send Non-Return Forms (Applications and Payments)
This page provides a quick guide for where to send certain non-return forms, applications, and payments.
If you need to send in a tax return, please see the page that lists Addresses for Where to File Tax Returns.
| Document | Send to: |
|---|---|
| Application for IRS Individual Taxpayer Identification Number (ITIN) (Form W-7) | Refer to Individual Taxpayer Identification Number (ITIN) |
| Application for Preparer Tax Identification Number (PTIN) (Form W-12) |
Apply On-Line |
| Audit Reconsideration Request |
Refer to IRM Exhibit 4.13.7-4 Central Reconsideration Unit (CRU) Addresses For assessments made under the Substitute for Return (SFR) Program refer to IRM Exhibit 4.13.7-1 ASFR - Reconsideration Returns - Centralized Processing Sites For assessments made under the Automated Underreporter Program, refer to IRM Exhibit 4.13.7-6 Addresses for AUR Reconsideration Requests |
| Change of Address (Form 8822) | Refer to Form 8822 |
| Elections by Small Business Corporation (Form 2553) (S Corporation Elections) | Refer to Where to File Your Taxes (for Form 2553) |
| Estimated Tax for Individuals (Form 1040-ES) | |
| Injured Spouse | Refer to Instructions for Form 8379 (PDF), Injured Spouse Allocation |
| Innocent Spouse | Refer to Applying for Innocent Spouse Relief |
| Lien Inquiries |
Refer to File a Notice of Federal Tax Lien |
| Payments | Refer to Where to Send Your Individual Tax Account Balance Due Payments (or Collection Forms 433-F, 9465 and 2159) |
| Power of Attorney and Declaration of Representative (Form 2848) |
Refer to CAF Unit Addresses, Fax Numbers, and State Mapping Refer to Form 8821, Tax Information Authorization (PDF) |
| Requests for Copy of Tax Return (Form 4506) | Refer to Form 4506 |
| Tax Returns | Refer to Where to File Tax Returns - Addresses Listed by Return Type |
