New IRS Addresses for Filing Estate Tax Returns
by Jody H. Hall, Paralegal
The Instructions for Form 706 released in November 2018 included new addresses; however, we felt a reminder could be useful since the filing address changed mid-year. Effective for United States Estate (and Generation-Skipping Transfer) Tax Returns (Form 706) filed after June 30, 2019, Form 706’s should no longer be sent to the Cincinnati campus for filing, but should instead be sent to:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999
If using a Private Delivery Service (go here for a list designated by the IRS to meet the “timely mailing as timely filing/paying” rule), send Form 706 to:
Internal Revenue Service
333 W. Pershing Road
Kansas City, MO 64108
Also note that according to the early release draft Instructions for Form 706 (Rev. August 2019) for decedents dying after December 31, 2018, the address for filing amended Form 706’s will be updated and not be the same as for original 706 filings. Therefore, it is always prudent to confirm that you are filing these returns using the most recent filing instructions.