Form 8832
| IF you are located in... |
Address to Mail Form to IRS: |
| Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia, Wisconsin |
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999 |
| Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming |
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201 |
| Note: Also attach a copy to the entity's federal income tax return for the tax year of the election. |
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