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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 7. |  |
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 '' 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... | ||||
| Alabama, Florida, Georgia, North Carolina, South Carolina, Virginia | Department of the Treasury Internal Revenue Service Center Atlanta, GA 39901-0015 |
Department of the Treasury Internal Revenue Service Center Atlanta, GA 39901-0115 | ||||
| District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, Vermont | Department of the Treasury Internal Revenue Service Center Andover, MA 05501-0015 |
Department of the Treasury Internal Revenue Service Center Andover, MA 05501-0115 | ||||
| Arkansas, Connecticut, Delaware, Indiana, Michigan, Missouri, New Jersey, New York, Ohio, Pennsylvania, Rhode Island, West Virginia | Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999-0015 |
Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999-0115 | ||||
| Kentucky, Louisiana, Mississippi, Tennessee, Texas | Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0015 |
Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0115 | ||||
| Alaska, Arizona, California, Colorado, Hawaii, Idaho, Illinois, 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 93888-0015 |
Department of the Treasury Internal Revenue Service Center Fresno, CA 93888-0115 | ||||
| A foreign country, American Samoa, or Puerto Rico (or are excluding income under Internal Revenue Code section 933), or use an APO or FPO address, or file Form 4563, or are a dual-status alien or nonpermanent resident of Guam or the Virgin Islands* | 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 | ||||
| * 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 |