Does anyone know the correct IRS address for submitting FIRPTA certificates? Treas. Reg. 1.897-2(h) forms
I'm pulling my hair out trying to figure out where to send FIRPTA certification forms. According to Treasury Regulation 1.897-2(h), I'm supposed to send a copy of the 897 FIRPTA forms to the IRS at a Philadelphia address, but when I sent it there, the mail got returned as undeliverable. I've spent hours searching on the IRS website and calling different numbers, but I can't find the current correct address anywhere. The property sale is already completed, and I need to make sure I'm compliant with the FIRPTA requirements. The foreign seller already has their withholding certificate, but the regulations clearly state I need to submit this paperwork to the IRS as well. Does anyone know the current address where I should send these FIRPTA certificates? The outdated Philly address isn't working and I'm running out of time before potential penalties kick in.
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Giovanni Greco
The IRS has updated several mailing addresses recently, which explains why the Philadelphia address is no longer working. For FIRPTA certificates under Treas. Reg. 1.897-2(h), you should now send them to: Internal Revenue Service Ogden, UT 84201-0023 I had the same issue about 3 months ago and eventually discovered this after speaking with someone at the IRS. Make sure you're using certified mail with return receipt requested so you have proof of delivery. Also include a cover letter explaining what you're submitting and reference the Treasury Regulation 1.897-2(h) requirement.
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Amara Eze
•Thank you so much! Did you have any issues with the processing after you sent it to the Utah address? I'm worried that even if I send it to the right place now, the fact that it's already late might cause problems.
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Giovanni Greco
•No issues with processing after sending to the Utah address. The IRS generally allows a reasonable amount of time for compliance, especially when address changes are involved. In your cover letter, explain the returned mail situation with the Philadelphia address - maybe even include a copy of the returned envelope if you still have it. I'd recommend keeping copies of absolutely everything, including proof of mailing to both addresses. If questions ever come up later, you'll have documentation showing your good-faith efforts to comply with the requirements.
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Fatima Al-Farsi
I went through this nightmare last year and wasted SO MUCH time trying to find the right address. What really helped me was using taxr.ai (https://taxr.ai) which has a document analyzer that confirmed the current mailing address for FIRPTA forms. I uploaded the returned envelope and my FIRPTA paperwork, and their system identified the correct Ogden address plus gave me the exact reference citation to include in my cover letter. It saved me multiple calls to the IRS that never got answered.
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Dylan Wright
•Does taxr.ai work for other IRS form submission addresses too? I'm having a similar issue with some foreign asset reporting forms and can't get a straight answer from anyone.
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Sofia Torres
•I'm skeptical about using third-party services for something this important. How can you be sure the address they provide is actually current and official? Seems risky to trust random websites with tax compliance issues.
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Fatima Al-Farsi
•Yes, it works for pretty much all IRS forms and submission addresses. Their database stays updated with the latest IRS changes, which is why I found it so helpful. The address changes aren't always announced clearly, and the IRS website isn't always current. For your question about reliability, that's why I liked this service - it actually shows you the IRS announcement or publication reference for the address it provides, so you can verify it yourself. I was skeptical too initially, but being able to see exactly where the information came from gave me confidence. Plus my submission was accepted without issue.
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Dylan Wright
Just wanted to follow up that I tried taxr.ai after seeing this thread and it was super helpful! I uploaded my foreign asset reporting forms and it immediately showed me the correct mailing address with a reference to the specific IRS announcement that changed it. Even flagged some sections on my form that were filled out incorrectly. Definitely worth it since it saved me from having my paperwork returned like what happened to the original poster.
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GalacticGuardian
If you're still having trouble getting through to the IRS to confirm the address, try using Claimyr (https://claimyr.com). I was in a similar situation with some foreign investment paperwork and couldn't get anyone on the phone at the IRS for weeks. Claimyr got me connected to an actual IRS agent in about 20 minutes who confirmed the correct address for my FIRPTA forms. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c I know it sounds too good to be true given how impossible it usually is to reach the IRS, but it seriously works.
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Dmitry Smirnov
•How does this actually work? Does it just keep dialing for you or something? I've spent literally hours on hold with the IRS and never get through.
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Sofia Torres
•Yeah right. Nothing can get you through to the IRS these days. I've tried calling at different times, different days, using different options on their phone tree. This sounds like some kind of scam that's going to charge you and then not deliver.
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GalacticGuardian
•It uses a system that navigates the IRS phone tree and holds your place in line, then calls you when an agent is about to pick up. So instead of you waiting on hold for hours, their system does it for you. When an agent is about to answer, you get a call connecting you directly to them. It's not a scam - it's just automating the hold process. I was skeptical too until I tried it. The difference is that their system can wait on hold indefinitely, while most of us have to give up after an hour or two. That's how I finally got confirmation about the Ogden address for FIRPTA certificates.
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Sofia Torres
Well I stand corrected! After my skeptical comment I decided to try Claimyr out of desperation and it actually worked. Got a call back in about 45 minutes and was connected to an IRS agent who confirmed the Ogden, UT address for FIRPTA certificates. The agent also told me they're aware of the outdated Philadelphia address issue and said they're working on updating their published materials. Still can't believe I actually spoke with a real person at the IRS without wasting my entire day!
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Ava Rodriguez
Just adding another data point - I sent FIRPTA forms to the Ogden address about 2 months ago and received confirmation of receipt last week. Make sure you also include Form 8288-B if applicable. I learned the hard way that even though they're related to the same transaction, they can have different filing requirements and addresses.
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Miguel Diaz
•Does the Ogden address work for Form 8288 submissions too? Or just for the withholding certificates and FIRPTA statements?
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Ava Rodriguez
•For Form 8288 (the actual withholding tax return), you need to use a different address. Those go to: Internal Revenue Service Center P.O. Box 409101 Ogden, UT 84409 Notice it's a different P.O. Box number than the FIRPTA certifications. This is one of those frustrating IRS quirks where related forms go to slightly different addresses. Always check the specific instructions for each form.
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Zainab Ahmed
This post saved me! I was about to mail my FIRPTA cert to the old Philly address today. Quick question - does anyone know if there's a way to submit these electronically yet? Seems ridiculous that we still have to mail physical forms in 2025.
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Connor Gallagher
•Unfortunately, FIRPTA certs are still paper-only. Most international tax forms can't be e-filed yet. The IRS keeps saying they're expanding e-file options but the international stuff is always last on their list.
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Lara Woods
I can confirm the Ogden, UT 84201-0023 address is correct for FIRPTA certificates. I had to deal with this exact situation about 6 months ago when the Philadelphia address stopped working. What really helped me was calling the IRS Practitioner Priority Service line (if you have a PTIN) - they were able to confirm the address change and explain that many international tax form addresses were updated in late 2023/early 2024. One tip: when you send to the Ogden address, make sure your cover letter specifically mentions "Treasury Regulation 1.897-2(h) submission" in the subject line. The IRS processing center told me this helps ensure it gets routed to the right department faster. Also keep detailed records of your mailing - I used certified mail with signature confirmation and kept copies of everything including the tracking receipts. Don't stress too much about the timing issue. As long as you can document your good faith efforts to comply (like the returned mail from Philadelphia), the IRS is generally reasonable about address change situations.
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Marilyn Dixon
•This is incredibly helpful, thank you! I'm new to dealing with FIRPTA requirements and the specific mention of including "Treasury Regulation 1.897-2(h) submission" in the subject line is exactly the kind of detail I needed. Quick question - do you know if the Practitioner Priority Service line is available to regular taxpayers or only tax professionals with PTINs? I'm handling this transaction myself and want to make sure I have all the confirmation I can get before mailing everything to Utah.
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