CALIFORNIA - Where to File Addresses for Taxpayers and Tax Professionals

 

These Where to File addresses are to be used ONLY by TAXPAYERS AND TAX PROFESSIONALS filing individual federal tax returns in California during Calendar Year 2021.


If you live in CALIFORNIA ...
and you are filing a Form... and you ARE NOT ENCLOSING A PAYMENT, then use this address... and you ARE ENCLOSING A PAYMENT, then use this address...

1040

Use this address January 1, 2021 
through June 18, 2021:
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002 


Starting June 19,  2021 use this address: 
Department of Treasury
Internal Revenue Service 
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 
45280-2501



Internal Revenue Service
P O Box 802501
Cincinnati, OH
45280-2501

1040-ES

N/A

Internal Revenue Service
P O Box 802502
Cincinnati, OH
45280-2502

1040-ES(NR)

N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300

1040V

N/A

Internal Revenue Service
P O Box 802501
Cincinnati, OH 45280-2501

1040X

Use this address if you file January 1, 2021 through June 18, 2021:

Department of the Treasury 
Internal Revenue Service 
Fresno, CA 93888-0422

Starting June 19, 2021, use the
following address:

Department of the Treasury 
Internal Revenue Service 
Ogden, UT 84201-0052
Use this address if you file January 1, 2021 through June 18, 2021:

Department of the Treasury 
Internal Revenue Service 
Fresno, CA 93888-0422

Starting June 19, 2021, use the
following address:

Department of the Treasury 
Internal Revenue Service 
Ogden, UT 84201-0052

4868

Use this address January 1, 2021 
through June 18, 2021:
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0045 

Starting June 19, 2021 use this address: 
Department of Treasury
Internal Revenue Service 
Ogden, UT 84201-0045
Internal Revenue Service
P.O. Box 802503
Cincinnati, OH 
45280-2503


Internal Revenue Service
P O Box 802503
Cincinnati, OH
45280-2503