Even those who normally don't have to file a federal tax return will have to file one this year in order to claim the economic stimulus payment. The tax return should be sent to the following special address (people who normally file a return each year should use the regular IRS mailing addresses contained in the Form 1040 instructions):
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IF you live in...
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THEN use this address:
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Alabama, Delaware, Florida, Georgia,
North Carolina, Rhode Island, South
Carolina, Virginia
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Department of the Treasury
Internal Revenue Service Center
Atlanta, GA 39901-0099
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District of Columbia, Maine, Maryland,
Massachusetts, New Hampshire,
New York, Vermont
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Department of the Treasury
Internal Revenue Service Center
Andover, MA 05501-0099
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Arkansas, Connecticut, Illinois, Indiana,
Michigan, Missouri, New Jersey, Ohio,
Pennsylvania, West Virginia
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Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999-0099
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Kentucky, Louisiana, Mississippi, Tennessee,
Texas, APO, FPO
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Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0099
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Alaska, Arizona, California, Colorado, Hawaii,
Idaho, Iowa, Kansas, Minnesota, Montana,
Nebraska, Nevada, New Mexico, North
Dakota, Oklahoma, Oregon, South Dakota,
Utah, Washington, Wisconsin, Wyoming
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Department of the Treasury
Internal Revenue Service Center
Fresno, CA 93888-0099
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