| IF you are located in... |
Return without payment... |
Return with payment... |
| Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin |
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0046 |
Internal Revenue Service
PO Box 804521
Cincinnati, OH 45280-4521 |
| Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming |
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0046
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Internal Revenue Service
PO Box 105078
Atlanta, GA 30348-5078 |
| Puerto Rico, U.S. Virgin Islands |
Internal Revenue Service
PO Box 409101
Ogden, UT 84409 |
Internal Revenue Service
PO Box 105174
Atlanta, GA 30348-5174 |
| If the location of your legal residence, principal place of business, office, or agency is not listed, send all returns to : |
Internal Revenue Service
PO Box 409101
Ogden, UT 84409 |
Internal Revenue Service
PO Box 105174
Atlanta, GA 30348-5174 |
| EXCEPTION for Exempt Organizations and government entities. If you are filing Form 940 for an exempt organization or government entity (Federal, state, local or Indian Tribal), use the following address, regardless of your location: |
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0046
|
Internal Revenue Service
PO Box 105078
Atlanta, GA 30348-5078 |
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