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Single member LLC treated as a disregarded entity. The owner of the LLC. Trust or estate. The fiduciary. NW IR-6526 Washington DC 20224. Do not send Form 8655 to this address. Instead see Where To File earlier. Reporting agents must file returns electronically except as provided under Rev. Proc. 2012-32. You can find Rev. Proc. 2012-32 on page 267 of Internal Revenue Bulletin 2012-34 at www.irs.gov/pub/irs-irbs/irb12-34. See section 5. 05 of Rev. Proc. 2012-32. Employers who enroll in the...
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