IRS mailing address for form 5329

[Scouse-s]

My wife and I have to mail form 5329 to the IRS for the year 2022. I am based out of NY and my wife is based out of Delaware. Where should we mail our individual 5329 forms? We will pay our excise penalties online. Appreciate the help. 

[BillM223 · Accepted solution]

The IRS says, "If you don’t have to file a 2023 income tax return, complete and file Form 5329 by itself at the time and place you would be required to file Form 1040,"

Just where you are to send the 5329s can be found on page 114 of the 1040 instructions. It appears from a quick look that you two use the same address to mail it to.

Note, I would suggest that you mail each 5329 in a separate envelope, with your names and SSNs, because you don't want to give the mailroom an opportunity to be confused.