| IF you are located in... |
Without a payment... |
With a payment... |
| Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin |
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0005
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Internal Revenue Service
P.O. Box 804522
Cincinnati, OH 45280-4522 |
| Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming |
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0005 |
Internal Revenue Service
PO Box 105083
Atlanta, Ga 30348-5083 |
| No legal residence or principal place of business in any state. |
Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409 |
Internal Revenue Service
P.O. Box 105273
Atlanta, GA 30348-5273 |
| EXCEPTION for Exempt Organizations, Federal, State and local Government Entities and Indian Tribal Government Entities regardless of location. |
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0005 |
Internal Revenue Service
P.O. Box 105083
Atlanta, GA 30348-5083 |
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