Your link is a good resource, since not all forms should go to Fresno, but that office is more than just California. For instance, in Kansas and Missouri, 83(b)

Your link is a good resource, since not all forms should go to Fresno, but that office is more than just California. For instance, in Kansas and Missouri, 83(b) elections are sent to the Fresno office. The receiving offices are organized by regions.