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Where Do
You File? |
If an envelope came with this booklet, please use it. If you do not have one or if you moved during the year, mail your return to the | address shown below that applies to you. If you want to use a private delivery service, see page 6. Envelopes without enough postage will be returned to you by the post office. | |||
| 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, Delaware, Florida, Georgia, North Carolina, Rhode Island, South Carolina, Virginia |
Department of the Treasury
Internal Revenue Service Center Atlanta, GA 39901-0014 |
Department of the Treasury
Internal Revenue Service Center Atlanta, GA 39901-0114 |
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| District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont |
Department of the Treasury
Internal Revenue Service Center Andover, MA 05501-0014 |
Department of the Treasury
Internal Revenue Service Center Andover, MA 05501-0114 |
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| Arkansas, Connecticut, Illinois, Indiana, Michigan, Missouri, New Jersey, Ohio, Pennsylvania, West Virginia |
Department of the Treasury
Internal Revenue Service Center Kansas City, MO 64999-0014 |
Department of the Treasury
Internal Revenue Service Center Kansas City, MO 64999-0114 |
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| Kentucky, Louisiana, Mississippi, Tennessee, Texas, APO, FPO |
Department of the Treasury
Internal Revenue Service Center Austin, TX 73301-0014 |
Department of the Treasury
Internal Revenue Service Center Austin, TX 73301-0114 |
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| Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Utah, Washington, Wisconsin, Wyoming |
Department of the Treasury
Internal Revenue Service Center Fresno, CA 93888-0014 |
Department of the Treasury
Internal Revenue Service Center Fresno, CA 93888-0114 |
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| American Samoa, nonpermanent residents of Guam or the Virgin Islands*, Puerto Rico (or if excluding income under Internal Revenue Code section 933), dual-status aliens, a foreign country; U.S. citizens and those filing Form 2555, 2555-EZ, or Form 4563 |
Department of the Treasury
Internal Revenue Service Center Austin, TX 73301-0215 USA |
Department of the Treasury
Internal Revenue Service Center Austin, TX 73301-0215 USA |
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| * Permanent residents of Guam should use: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921; permanent residents of the U.S. Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802. | ||||||
| More Online Instructions |








