The IRS has announced that effective immediately the new mailing address for Employee Plan submissions for determination letters, letter rulings, and IRA opinion letters is:
Internal Revenue Service
7940 Kentucky Drive
MS 31A
Florence, KY 41042
This new address should be used for all deliveries, including U.S. Postal Service, FedEx and UPS. The address for
pre-approved plan submissions has not changed.
For more information, visit https://www.irs.gov/faqs/retirement-plans/new-mailing-address-for-employee-plans-submissions.