If you are filing Form 9465 with your return, attach it to the front of your return when you file. If you are filing Form 9465 separate from your return, refer to the tables below to determine the correct filing address. All individual taxpayers who mail Form 9465 separate from their returns and who do not file a Form 1040 with Schedule(s) C, E, or F, should mail their Form 9465 to the address for their state shown in this table. If you live in... Then use this address... Alabama, Florida, Georgia, Kentucky, Louisiana, Mississippi, North Carolina, South Carolina, Texas, Virginia Department of the Treasury Internal Revenue Service P.O. Box 47421 Stop 74 Doraville, GA 30362 Alaska, Arizona, Colorado, Connecticut, Delaware, District of Columbia, Hawaii, Idaho, Illinois, Maine, Maryland, Massachusetts, Montana, Nevada, New Hampshire, New Jersey, New Mexico, North Dakota, Oregon, Rhode Island, South Dakota, Tennessee, Utah, Vermont, Washington, Wisconsin, Wyoming Department of the Treasury Internal Revenue Service 310 Lowell St. Stop 830 Andover, MA 01810 Arkansas, California, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, New York, Ohio, Oklahoma, Pennsylvania, West Virginia Department of the Treasury Internal Revenue Service Stop P-4 5000 Kansas City, MO 64999-0250 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 2555, 2555-EZ, or 4563, or are a dual-status alien or nonpermanent resident of Guam or the Virgin Islands* Department of the Treasury Internal Revenue Service 3651 South I-H 35, 5501AUSC Austin, TX 78741 *Permanent residents of Guam or the Virgin Islands cannot use Form 9465. All individual taxpayers who mail Form 9465 separate from their returns and who file a Form 1040 with Schedule C, E, or F should mail their Form 9465 to the address for their state shown in this table. If you live in... Then use this address... Alabama, Arkansas, Georgia, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Michigan, Minnesota, Mississippi, Missouri, Nebraska, New Jersey, North Dakota, Ohio, Oklahoma, Pennsylvania, South Dakota, Tennessee, Texas, West Virginia, Wisconsin Department of the Treasury Internal Revenue Service P.O. Box 69 Stop 811 Memphis, TN 38101-0069 Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming Department of the Treasury Internal Revenue Service P.O. Box 9941 Stop 5500 Ogden, UT 84409 Connecticut, Maine, Massachusetts, New Hampshire, New York, Rhode Island, Vermont Department of the Treasury Internal Revenue Service P.O. Box 480 Stop 660 Holtsville, NY 11742-0480 Delaware, Florida, Maryland, District of Columbia, North Carolina, South Carolina, Virginia Department of the Treasury Internal Revenue Service Stop 4-N31.142 Philadelphia, PA 19255–0030 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 2555, 2555-EZ, or 4563, or are a dual-status alien or nonpermanent resident of Guam or the Virgin Islands* Department of the Treasury Internal Revenue Service 3651 South I-H 35, 5501AUSC Austin, TX 78741 * Permanent residents of Guam or the Virgin Islands cannot use Form 9465.
