See link below. There is also a new rule that allows you to just attach it to your first 1120-S that you file.
Where do mail 8862 form
Department of the TreasuryInternal Revenue ServiceCincinnati, OH 45999fax # 855-270-4081
940 Illinois resident where to mail
Because it depends on your location, please check the following website to find where to mail your IRS form 940.
address to send form 56 to i r s
Where do mail 8862 form
Department of the TreasuryInternal Revenue ServiceCincinnati, OH 45999fax # 855-270-4081
940 Illinois resident where to mail
Because it depends on your location, please check the following website to find where to mail your IRS form 940.
address to send form 56 to i r s
Where do I mail form 8862 to the irs
The IRS mailing address for form 1040 depends on what state you live in, as they have several different addresses to use for form 1040 filers. Your best bet is to check the instructions for the form for the address. You can also look on the IRS website or call the IRS at 800-289-1040.
http://www.irs.gov/file/article/0,,id=105055,00.html
http://www.irs.gov/file/article/0,,id=110563,00.html
Any mail from the IRS is usually regular postal mail service's.
http://www.irs.gov/file/article/0,,id=111163,00.html
http://www.irs.gov/file/article/0,,id=111163,00.html