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If both you and your spouse are required to file Form 8898 file a separate Form 8898 for each of you. The IRS has created a page on IRS.gov for more information about Form 8898 at www.irs.gov/form8898. Who Must File You must file Form 8898 for the tax year in which you meet both of the following conditions 1. Form 8898 should be filed at the new address provided for the Internal Revenue Service Center in Philadelphia PA. If you file a joint retur.

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