Form 8832
| IF you are located in... |
Address to Mail Form to IRS: |
| Connecticut, Delaware, District of Columbia, 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, Florida, Georgia, 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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