Table of Contents
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Graphic for Electronic Filing (e-file) goes here
Where Do You File?
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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 in Section 4, earlier. Envelopes without enough postage will be returned to you by the post office. 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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| Florida, Louisiana, Mississippi, Texas | Department of the Treasury Internal Revenue Service Austin, TX 73301-0014 |
Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
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| Alaska, Arizona, California, Colorado, Hawaii, Idaho, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming | Department of the Treasury Internal Revenue Service Fresno, CA 93888-0014 |
Internal Revenue Service P.O. Box 7704 San Francisco, CA 94120-7704 |
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| Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, North Dakota, Ohio, Oklahoma, South Dakota, Wisconsin | Department of the Treasury Internal Revenue Service Fresno, CA 93888-0014 |
Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
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| Alabama, Georgia, Kentucky, North Carolina, South Carolina, Tennessee, Missouri, New Jersey, Virginia | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0014 |
Internal Revenue Service P.O. Box 1000 Louisville, KY 40293-1000 |
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| Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York, Pennsylvania, Rhode Island, Vermont, West Virginia | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0014 |
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 |