# Where/How to send form 8832?



## LondonResident

Hello everyone.

I am about to send form 8832 back to the US from the UK and I have a few questions.

Does this address look correct?

Department of the Treasury
Internal Revenue Service
1973 Rulon White Blvd.
Ogden, UT 84201
United States
Attention: Entity Dept.

Second, what carrier should I use? Can I use Royal Mail recorded delivery? Will the above address "work" for them?

Thanks for your assistance.


----------



## Bevdeforges

According to the form instructions, if the entity for which you're filing the form is located outside the US, this is the address you should send it to:

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0023

You don't need a street address unless you are sending it by a private courier service that requires a street address. Royal Mail should work just fine.
Cheers,
Bev


----------



## LondonResident

Thanks, Bev, for your assistance. You've been really helpful whenever I ask a question.



Bevdeforges said:


> You don't need a street address unless you are sending it by a private courier service that requires a street address.


I will ask Royal Mail when I get there if they require it.


----------



## BBCWatcher

LondonResident said:


> I will ask Royal Mail when I get there if they require it.


They will not. As long as the Royal Mail forwards the item to the U.S. Postal Service (and you're not buying some passthrough private courier service via the Royal Mail), it's fine. It's a perfectly valid U.S. postal address. Though do add "U.S.A." as the last line.


----------



## LondonResident

Thanks, BBCWatcher.

Final question, I know I need to file form 8832 within 75 days of forming my entity.

Does the IRS consider the date I sent the form or the date they received it as the cut off?


----------



## BBCWatcher

The filing date is considered to be the date received at the IRS unless the filing is timely postmarked by the U.S. Postal Service (not the Royal Mail), i.e. sent from within the U.S. or from a U.S. military post office overseas, or sent via one of the IRS approved private couriers, and then only when you choose specific service classes they offer. The approved couriers are currently DHL, FedEx, and UPS, and the IRS publishes a list of the specific service classes that are acceptable. If you choose one of those approved couriers and service classes then the date your filing is accepted by the courier (in the courier's timezone at point of acceptance) is considered the filing date.

In particular, UPS Worldwide Express Plus, UPS Worldwide Express, FedEx International Priority, and FedEx International First are services that the IRS treats as filing date equal to courier acceptance date.

Note that the private couriers need a different filing address which the IRS publishes. That's another requirement for timely filing: your envelope must be properly addressed.


----------



## LondonResident

Thanks for all your help. I sent it with Royal Mail recorded/signed which I should arrive in time (7 April).

I also used the address that Bev posted.

Hopefully all goes well!


----------



## BBCWatcher

That'll work.

I got dinged for this issue one particular year. I mailed the form at least a few days before the deadline, but I used a foreign postal service where I lived. The form got there with no trouble, but it arrived just a bit after the deadline. The IRS then sent me a bill for what they consider a late filing. It wasn't too bad. Maybe even less than UPS or FedEx would have charged.


----------

