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.
