These Where to File addresses are for all INDIVIDUAL TAXPAYERS FILING THEIR OWN FORM 1040X during Calendar Year 2009.
Note: If you are a TAX PROFESSIONAL FILING A FORM 1040X FOR YOUR CLIENT, use Where to File Addresses for Tax Professionals Filing Form 1040X During Calendar Year 2009 addresses
Form 1040X filing addresses for individuals living within the 50 states
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If you live in ...
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send Form 1040X and payments to...
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Alabama, Florida, Georgia, North Carolina, South Carolina, Virginia
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Department of the Treasury
Internal Revenue Service
Atlanta, GA 39901
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Kentucky, Louisiana, Mississippi, Tennessee, Texas
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Department of the Treasury
Internal Revenue Service
Austin, TX 73301 |
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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
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Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0422 |
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Arkansas, Connecticut, Delaware, District of Columbia, Indiana, Maine, Maryland, Massachusetts, Michigan, Missouri, New Hampshire, New Jersey, New York, Ohio, Pennsylvania, Rhode Island, Vermont, West Virginia
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Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999 |
Form 1040X filing addresses for individuals using an APO/FPO, who are non-residents, dual status, who live in a US possession, are permanent residents of Guam or the U.S. Virgin Islands, and other exceptions
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If you...
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send Form 1040X and payments to...
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A U.S. citizen living in a foreign country, filing Form 2555 or 2555_EZ, A U.S. resident alien or dual status taxpayer or non-resident alien filing 45643
Using an APO or FPO address
Lives in:
America Samoa
The Commonwealth of the Northern Maria Islands
Guam (non-permanent residents)
Puerto Rico (or if excluding income under Internal Revenue Code Section 933)
U.S. Virgin Islands (non-permanent residents)
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Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Note: If Form 1040X includes a Form 1040NR or 1040NR-EZ, mail to:
Department of the Treasury
Internal Revenue Service
Austin TX 73301-0215
USA
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Are a permanent resident of
Guam
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Department of Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921 |
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Are a permanent resident of
the U.S. Virgin Islands
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V.I. Bureau of Internal Revenue
9601 Estate Thomas
Charlotte Amalie, St. Thomas, VI 00802 |
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