When and Where To File
You must mail this form to the IRS on the next working day after you have received acknowledgment from your intermediate service provider and/or transmitter that the IRS has accepted your electronically filed return. The address should be included in your acknowledgment message. If not, mail Form 8453-OL to the IRS at the applicable address shown in the chart below. If you do not receive an acknowledgement, you must contact your intermediate service provider and/or transmitter.
IF you live in:
THEN mail Form 8453-OL to this address:
Connecticut, Delaware, District of Columbia, Florida, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia, all APO and FPO addresses (except Asian/Pacific), a foreign country: U.S. citizens and those filing Form 2555 or Form 2555-EZ:
Receipt and Control Operations
Shipping and Receiving
310 Lowell Street,
Stop 1452
Andover, MA 05544-1452
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Illinois, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wisconsin, Wyoming, and all Asian/Pacific APO and FPO addresses:
Receipt and Control Branch
Shipping and Receiving
P.O. Box 1231
Austin, TX 78767-1231
Alabama, Arkansas, Georgia, Louisiana, Mississippi, North Carolina, Tennessee :
P.O. Box 1898
Attn: 8453-OL
Memphis, TN 38101