I can not find any of this information on IRS.gov. So let me help you to paste a link. Go to the page where you found the above information. Once at the PDF file site.
1) Highlight the address in the address bar (drag curser over address till it turns blue).
2) While holding down the ctrl key on your key board press the letter "C". This will copy the address to your computer.
3) Then come back here and you can paste the link below in the "optional Link URL" box. You can do this by
1) clicking in the box to put the blinking curser in it as if going to type something.
2) Then while holding down the ctrl key on your key board press the letter "V".
This will paste the address to the pdf file and put a link in your post. No need to waste bandwidth. Just a link. I then will be able to find what you are looking at.
Thanks