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 2023.

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

Department of Treasury
Internal Revenue Service 
Ogden, UT 84201-0002
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

1040-V

N/A

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

1040-X

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

4868

Department of Treasury
Internal Revenue Service 
Ogden, UT 84201-0045
Internal Revenue Service
P.O. Box 802503
Cincinnati, OH 45280-2503