What is the mailing address of the IRS for form 8840?

The mailing address for Form 8840, "Closer Connection Exception Statement for Aliens," depends on whether you are sending it with a payment or without a payment. If you are not enclosing a payment, send it to: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215. If you are sending it with a payment, use: Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303. Always check the IRS website for the most current information.