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Where Do You File? | Mail your return to the address shown below that applies to you. If you want to use a private delivery service, see Private Delivery Services under Filing Requirements, earlier. |  |
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″ thick). Also, include your complete return address. | ||
| THEN use this address if you: | ||||||
| IF you live in... | Are not enclosing a check or money order... |
Are enclosing a check or money order... |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York, Pennsylvania, Rhode Island, Vermont | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 |
Internal Revenue Service P.O. Box 37008 Hartford, CT 06176-0008 |
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| 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 |
Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303 |
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| *If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570. | ||||||
| More Online Instructions |