Filing by Mail or fax
Send the original election (no photocopies) to the Internal Revenue
Service Center listed below for your state.
If the corporation files this election by fax, keep the original
Form 8832 with the corporation's permanent records.
If the corporation's principal business, office, or agency
is located in
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 then use the following
Internal Revenue Service Center address
Internal Revenue Service Center
Cincinnati, OH 45999
Fax: (859) 669-5748
If the corporation's principal business, office, or agency
is located in
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 then use
the following Internal Revenue Service Center address
Internal Revenue Service Center
Ogden, UT 84201
Fax: (801) 620-7116
Customer Service
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