These Where to File addresses are to be used ONLY by TAXPAYERS AND TAX PROFESSIONALS FILING FORM 1040during Calendar Year 2012.
Form 1040 addresses for taxpayers living within the 50 states
| If you live in... |
And you ARE NOT enclosing a payment use this address |
and you ARE enclosing a payment use this address |
|
Alabama, Georgia, North Carolina, South Carolina
|
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
|
Internal Revenue Service
P.O. Box 105017
Atlanta, Ga 30348-5017
|
|
Florida, Louisiana, Mississippi, Texas
|
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
|
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
|
|
Alaska, Arizona, California, Colorado, Hawaii, Nevada, Oregon, Washington,
|
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002
|
Internal Revenue Service
P.O. Box 7704
San Francisco, CA
94120-7704
|
|
Arkansas, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, New Mexico, North Dakota, Ohio, Oklahoma, South Dakota, Utah, Wisconsin, Wyoming
|
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002
|
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
|
|
Kentucky,
Missouri, New Jersey, Tennessee, Virginia, West Virginia
|
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
|
Internal Revenue Service
P.O. Box 970011
St. Louis, MO 63197-0011
|
|
Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts,
New Hampshire,
New York, Pennsylvania, Rhode Islands, Vermont
|
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
|
Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-0008
|
Form 1040 Addresses for taxpayers who are non-residents
| If you live... |
Use this address if you ARE NOT ENCLOSING A PAYMENT |
Use this address if you ARE ENCLOSING A PAYMENT |
|
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 73301-0215
USA
|
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA
|
Form 1040 Addresses for taxpayers who are permanent residents of Guam or the US Virgin Islands
| If you are... |
| * If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub 570. |
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