Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040 or Form 1040-SR

 

Form 1040 and Form 1040-SR addresses for taxpayers living within the 50 states

 If you live in... And you are not enclosing a
payment use this address 
and you are enclosing a
payment use this address

Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas

Department of the Treasury
Internal Revenue Service Austin, TX  73301-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
Arizona, New Mexico Department of the Treasury
Internal Revenue Service Austin, TX 73301-0002
Internal Revenue Service
P O Box 802501
Cincinnati, OH 45280-2501
Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, , Rhode Island, Vermont, Virginia, West Virginia, Wisconsin Department of the Treasury Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000
Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, Ohio, Oregon, North Dakota, South Dakota, Utah, Washington, Wyoming Department of Treasury Internal Revenue Service Ogden, UT 84201-0002 Internal Revenue Service
P O Box 802501
Cincinnati, OH 45280-2501
 Arkansas, Oklahoma Department of the Treasury
Internal Revenue Service  Austin, TX  73301-0045
Internal Revenue Service
P.O. Box  931000
 Louisville, KY  40293-1000
Pennsylvania Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P. O. Box 802501
Cincinnati, OH 45280-2501

Form 1040 and Form 1040-SR Addresses for  taxpayers who are non-residents

If you live... Use this address if you
are not enclosing a payment
Use this address if you
are enclosing a payment

A foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555 or 4563, or are a dual-status alien.

Department of the Treasury
Internal Revenue Service
Austin, TX  73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub 570.