The IRS released updated Form 945 and the Instructions to Form 945. While there are no substantive changes to the form, the Instructions establish new filing addresses for employers in Georgia, Illinois, Kentucky, Michigan, Tennessee, and Wisconsin. For employers who are not making payments while filing, all filings should be mailed to:
Department of Treasury
Internal Revenue Service
Kansas City, MO 64999-0058
For employers who are making a payment with their filing, all filings should be sent to:
Internal Revenue Service
P.O. Box 8004525
Cincinnati, OH 45280-4524
In addition, the IRS announced that the filing date for Form 945 is February 12, 2018. The IRS notes that envelopes received after this date shall be considered timely so long as the envelope is postmarked) on or before the filing date.
