Where To File Note.
Use this table only if you are an individual taxpayer filing your own return.
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 1/4 inch thick). Also, include your
complete return address.
| | | AND use the zip code below according to the form you are filing and whether you are enclosing
payment | | | | Form 1040 | Form 1040A | Form 1040EZ | IF you live in... | THEN send your return to the address below if you are NOT enclosing a
payment... | OR send your return to the address below if you ARE enclosing a payment (check or money
order...) | No payment enclosed | Payment enclosed | No payment enclosed | Payment enclosed | No payment enclosed | Payment enclosed | Florida, Louisiana, Mississippi, Texas | Department of the Treasury Internal Revenue Service
Austin, TX
| Internal Revenue Service P.O. Box 1214 Charlotte, NC
| 73301– 0002
| 28201– 1214
| 73301– 0015
| 28201– 1214
| 73301– 0014
| 28201– 1214
| Alaska, Arizona, California, Colorado, Hawaii, Idaho, Nevada, New Mexico, Oregon, Utah, Washington,
Wyoming | Department of the Treasury Internal Revenue Service
Fresno, CA
| Internal Revenue Service P.O. Box 7704 San Francisco, CA
| 93888– 0002
| 94120– 7704
| 93888– 0015
| 94120– 7704
| 93888– 0014
| 94120– 7704
| Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, North Dakota, Ohio, Oklahoma, South Dakota, Wisconsin
| Department of the Treasury Internal Revenue Service
Fresno, CA
| Internal Revenue Service P.O. Box 802501 Cincinnati, OH
| 93888– 0002
| 45280– 2501
| 93888– 0015
| 45280– 2501
| 93888– 0014
| 45280– 2501
| Alabama, Georgia, Kentucky, Missouri, New Jersey, North Carolina, South Carolina, Tennessee,
Virginia | Department of the Treasury Internal Revenue Service
Kansas City, MO
| Internal Revenue Service P.O. Box 931000 Louisville, KY
| 64999– 0002
| 40293– 1000
| 64999– 0015
| 40293– 1000
| 64999– 0014
| 40293– 1000
| Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York, Pennsylvania, Rhode Island, Vermont, West Virginia
| Department of the Treasury Internal Revenue Service
Kansas City, MO
| Internal Revenue Service P.O. Box 37008 Hartford, CT
| 64999– 0002
| 06176– 0008
| 64999– 0015
| 06176– 0008
| 64999– 0014
| 06176– 0008
| A foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are a dual status alien
| Department of the Treasury Internal Revenue Service
Austin, TX
| Internal Revenue Service P.O. Box 1303 Charlotte, NC
| 73301– 0215
| 28201– 1303
| 73301– 0215
| 28201– 1303
| 73301– 0215
| 28201– 1303
| * If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub.
570. |
|