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Where Do You File? | If an envelope came with this booklet, please use it. If you do not have one or if you moved during the year, mail your return to the address shown below that applies to you. If you want to use a private delivery service, see page 9. |
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Envelopes without enough postage will be returned to you by the post office. Your envelope may need additional postage if it contains more than five pages or is oversized (for example, it is over ¼″ thick). Also, include your complete return address. | ||
| THEN use this address if you: | ||||||
| IF you live in... | Are not enclosing a check or
money order... |
Are enclosing a check or
money order... |
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| Alabama, Delaware, Florida, Georgia, North Carolina, Rhode Island, South Carolina, Virginia | Department of the Treasury Internal Revenue Service Center Atlanta, GA 39901-0002 |
Department of the Treasury
Internal Revenue Service Center Atlanta, GA 39901-0102 |
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| District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont | Department of the Treasury Internal Revenue Service Center Andover, MA 05501-0002 |
Department of the Treasury
Internal Revenue Service Center Andover, MA 05501-0102 |
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| Arkansas, Connecticut, Illinois, Indiana, Michigan, Missouri, New Jersey, Ohio, Pennsylvania, West Virginia | Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999-0002 |
Department of the Treasury
Internal Revenue Service Center Kansas City, MO 64999-0102 |
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| Kentucky, Louisiana, Mississippi, Tennessee, Texas, APO, FPO | Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0002 |
Department of the Treasury
Internal Revenue Service Center Austin, TX 73301-0102 |
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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 | Department of the Treasury Internal Revenue Service Center Fresno, CA 93888-0002 |
Department of the Treasury
Internal Revenue Service Center Fresno, CA 93888-0102 |
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| American Samoa, nonpermanent residents of Guam or the Virgin Islands*, Puerto Rico (or if excluding income under Internal Revenue Code section 933), dual-status aliens, a foreign country: U.S. citizens and those filing Form 2555, 2555-EZ, or Form 4563 | Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA |
Department of the Treasury
Internal Revenue Service Center Austin, TX 73301-0215 USA |
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| * Permanent residents of Guam should use: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921; permanent residents of the Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802. | ||||||
| More Online Instructions |