| If you are filing Form 843 ... | Then mail the form to … |
|---|---|
| In response to an IRS notice regarding a tax or fee related to certain taxes such as income, employment, gift, estate, excise, etc. | The address shown in the notice. |
| To request a claim for refund in a Form 706/709/709-NA only tax matter. |
Internal Revenue Service Center Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915 |
| For penalties, or for any other reason other than an IRS notice (see above), an estate tax claim for refund (see above), or Letter 4658 (see below) | The service center where you would be required to a file a current year tax return for the tax to which your claim or request relates. See the instructions for the return you are filing. |
| In response to Letter 4658 (notice of branded prescription drug fee) Note: To ensure proper processing, write “Branded Prescription Drug Fee” across the top of Form 843. |
Internal Revenue Service Mail Stop 4921 BPDF 1973 N. Rulon White Blvd. Ogden, UT 84404 Caution: Use this address only if you are claiming a refund of the branded prescription drug fee. |
| For requests of a net interest rate of zero | The service center where you filed your most recent return |
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