Where to Mail Form 966 for Domestic and Foreign Filers
Find the correct mailing addresses for submitting Form 966, tailored for both domestic and foreign filers. Ensure accurate submission.
Filing Form 966 is a crucial step for corporations undergoing dissolution or liquidation. This form notifies the IRS of such actions and ensures compliance with federal tax regulations. Proper submission requires attention to detail, particularly regarding the correct mailing address.
Addresses for Domestic Filers
Domestic corporations must mail Form 966 to the IRS service center designated for their state of incorporation. For instance, corporations based in Alabama, Florida, Georgia, and North Carolina should send their forms to the IRS center in Kansas City, Missouri. The IRS regularly updates its list of addresses on its official website, so corporations should verify the current address to avoid processing delays. Using certified mail with a return receipt is recommended to confirm the form’s delivery.
Addresses for Foreign Filers
Foreign corporations should submit Form 966 to the IRS service center in Ogden, Utah, which handles international filings. This centralization simplifies processing and accommodates the additional documentation often required for foreign dissolutions. Supporting documents, such as translations or certifications, must be complete and accurate to reflect the dissolution proceedings. Staying updated on IRS requirements helps ensure compliance and prevents delays.
Confirming the Proper Center for Submission
To avoid errors, confirm the correct IRS service center before mailing Form 966. This can be done by consulting the IRS website or recent publications, which reflect updates to submission guidelines. Tax advisors or accountants specializing in corporate dissolution can also provide guidance. Verifying the proper procedures minimizes the risk of delays and ensures a smoother filing process.