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Where to File Tax Returns - Addresses Listed by Return Type


In order to determine where to file your return, identify the form number for which you need the information and follow the numerical or alpha-numerical links below to your specific Where to File information.

Examples for a return beginning with a number:
To find Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, choose the number 3; for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, choose the number 7.

Example for a return beginning with an alpha character:
To find Form SS-4, Application for Employer Identification Number, choose the alpha S.

Find forms that begin with:
 1   2   3   4   5   7   8  9
  Alpha's C   S   W


Note: Some addresses may not match a particular instruction booklet or publication. This is due to changes being made after the publication was printed. This site will reflect the most current Where to File Addresses for use during Calendar Year 2009.

Other Resources

Where to File Addresses for Individual Taxpayers by State 
Where to File Addresses for Tax Professionals by State 



Page Last Reviewed or Updated: December 16, 2008