Where To File

Mandatory electronic filing. A filer required to file at least 10 returns of any type during the calendar year ending with or within the tax year must file their returns electronically. “Returns” for purposes of these instructions include information returns (for example, Forms W-2 and Forms 1099), income tax returns, employment tax returns (including quarterly Forms 941, Employer's Quarterly Federal Tax Return), and excise tax returns. The failure to file a return electronically when required is deemed a failure to file the return even if the filer submits a paper return.

Waivers and exemptions. On a year-by-year and form-by-form basis, the IRS may waive the requirement to file electronically in cases of undue hardship. In certain circumstances, a filer may be administratively exempt from the requirement to file electronically. The filer should keep documentation supporting their undue hardship or other applicable reason for not filing electronically in the filer's records. For more information about mandatory electronic filing, waivers, and exemptions, see Regulations section 301.6011-13.

U.S. address. If you use the U.S. Postal Service, and are located in the United States, file Form 5227 at the following address.

Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0027

Outside the United States If you use a designated private delivery service (or are located outside the United States in a foreign country or a U.S. territory), file Form 5227 at this address:

Internal Revenue Service Center 1973 Rulon White Blvd. M/S 6054 Ogden, UT 84201

Private delivery services (PDSs). Tax-exempt organizations can use certain PDSs designated by the IRS to meet the “timely mailing as timely filing” rule for tax returns. Go to IRS.gov/PDS for the current list of designated services.

The PDS can tell you how to get written proof of the mailing date.

PDSs deliver to:

Internal Revenue Service Center 1973 Rulon White Blvd. M/S 6054 Ogden, UT 84201

Instructions for Form 5227 3

Caution: PDSs can’t deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.