Where to mail form 8833

Form 8833, Entity Classification Election, is typically filed with the Internal Revenue Service (IRS) at the following address:

Internal Revenue Service Attn: Entity Classification 1111 Constitution Ave NW Washington, DC 20224-0002

However, it's important to note that the IRS has specific instructions for mailing this form, and you should follow them carefully to ensure that your form is processed correctly.

Here are some additional tips to keep in mind:

  1. Make sure to sign and date the form: The form must be signed and dated by the authorized representative of the entity making the election.
  2. Use the correct mailing address: Make sure to use the correct mailing address listed above. Do not send the form to the IRS address for individual taxpayers or to the address for other types of tax returns.
  3. Use the correct form: Make sure to use the correct version of Form 8833. The IRS may reject the form if it is incomplete, illegible, or if it is not the correct version.
  4. Attach supporting documentation: If you are making an election under Section 301.7701-3, you must attach supporting documentation, such as a copy of the entity's articles of incorporation or bylaws, to the form.
  5. File the form timely: The form must be filed timely with the IRS. The due date for filing Form 8833 is the 15th day of the 4th month following the end of the tax year.

It's also a good idea to keep a copy of the form and any supporting documentation for your records.