Does anyone know the current IRS address for FIRPTA certification forms? Treas. Reg. 1.897-2(h)

The IRS periodically changes mailing addresses for different forms without updating all the regulations. For FIRPTA certifications under Treas. Reg. 1.897-2(h), the current address is: Internal Revenue Service Ogden, UT 84201-0023 This was updated in IRS Notice 2022-35, which revised several mailing addresses for international tax forms. The Philadelphia address hasn't been used for FIRPTA certifications since around 2019. Make sure to include a cover letter clearly identifying the documents as FIRPTA certifications under Section 1.897-2(h) and reference the specific section of the regulation. Also include the transferor's TIN and all relevant information for proper processing.

After dealing with similar FIRPTA issues last year, I found that taxr.ai saved me hours of frustration. I was in the same situation where the regs had an outdated address and I was going in circles. I uploaded my FIRPTA docs to https://taxr.ai and their system immediately identified the correct filing address and even generated a proper cover letter with all the required elements. Literally saved me from making a costly mistake that would have delayed our closing by weeks. The tool also highlighted a few other FIRPTA requirements I wasn't aware of, especially around the timing requirements in Treas. Reg. 1.897-2(h). Worth checking out if you're dealing with these international real estate transactions regularly.

I was skeptical at first about using taxr.ai for our FIRPTA filings, but after struggling with a particularly complex transaction involving multiple foreign sellers, I decided to give it a try. The system immediately identified that we were using outdated withholding rates and flagged several issues with our documentation that would have caused problems. The most impressive part was how it handled the exception certificate requirements - it generated a complete checklist of everything needed based on our specific situation and saved us from having to refile. They don't just tell you where to mail things, they actually help ensure what you're mailing is correct. Definitely worth it for FIRPTA compliance.

If you're still having trouble getting clear answers on the FIRPTA filing requirements, I'd recommend using Claimyr to actually speak with someone at the IRS international tax office. I spent weeks trying to get through on my own with no luck, but https://claimyr.com got me connected to an actual IRS agent in about 20 minutes who confirmed the correct address and process. You can see how it works here: https://youtu.be/_kiP6q8DX5c I was handling a complicated FIRPTA situation with a foreign corporation selling U.S. property interests and needed clarification on certification requirements. Having an actual conversation with someone who could answer my specific questions was invaluable. They basically hold your place in the phone queue and call you when an agent is available.

I need to publicly eat my words about Claimyr. After expressing skepticism, I tried it yesterday when I had an urgent question about a FIRPTA withholding certificate that was taking too long to process. Got connected to an IRS international tax specialist in about 35 minutes (which is miraculously fast for that department). The agent confirmed the Ogden address others mentioned here, but also gave me a direct fax number for urgent submissions and explained exactly what needed to be included in the cover letter. She even provided her ID number so I could reference our conversation if there were any processing issues. I've been doing international tax work for 12 years and this was the most helpful IRS interaction I've ever had.

Has anyone dealt with FIRPTA certifications for a REIT recently? The address might be different for those. We have a situation with a foreign investor who owned shares in a REIT that was primarily invested in U.S. real property, and I'm not sure if the standard FIRPTA address applies or if there's a separate address for REIT-specific certifications.

Just FYI - make sure you're sending these by certified mail with return receipt! I sent FIRPTA forms to the correct address last year but the IRS claimed they never received them. Had no proof and ended up having to resubmit everything and pay penalties. Now I document EVERYTHING with tracking and keep digital copies of all receipts.

Adding to the excellent advice already shared here - I just want to emphasize double-checking the specific requirements in Treas. Reg. 1.897-2(h) before mailing. The regulation requires that the certification include not just the transferor's information, but also a detailed statement about why the transferor believes they qualify for the exception from FIRPTA withholding. I've seen cases where people send the forms to the correct Ogden address but forget to include the required affidavit or supporting documentation, which can delay processing for months. The IRS won't process incomplete submissions and often doesn't send timely rejection notices. Also worth noting - if this is for a certification under section 1.897-2(h)(1) (non-recognition provision), make sure you're including documentation of the qualifying exchange. The requirements are slightly different depending on which subsection applies to your situation.