The Form 8862, "Information to Claim Certain Refundable Credits After Disallowance," should be mailed to the address specified in the instructions on the form itself. Typically, this is the address for the IRS center that corresponds to your state of residence. If you are filing your tax return electronically, you can submit the form along with your return. Always ensure to check the latest IRS guidelines or the form instructions for any updates or changes to the mailing address.
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