Instructions for Form 5330›(Rev. December 2025)›General Instructions
Where To File
1225 Inst 5330 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
File the paper Form 5330 at the following address:
Department of the Treasury Internal Revenue Service Center Ogden, UT 84201
Note: If an employer or individual required to file the Form 5330 fails to file the return electronically when required to do so, the filer is considered not to have filed the return even if the filer submits a paper return. See Regulations section 301.6651-1 for more information relating to the failure to file a tax return.
Private delivery services (PDSs). You can use certain PDSs designated by the IRS to meet the “timely mailing as timely filing/paying” rule for tax returns and payments. 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.
For the IRS mailing address to use if you’re using a PDS, go to IRS.gov/PDSstreetAddresses .
Caution: Private delivery services cannot 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.
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