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
Arkansas, Georgia, Indiana, Iowa, Kentucky, Missouri, New Jersey, Oklahoma, Tennessee, Virginia Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000
Connecticut, District of Columbia, Maryland, Rhode Island, West Virginia Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P. O. Box 931000
Louisville, KY 40293-1000
Florida, Louisiana, Mississippi, Texas Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
Alabama, North Carolina, South Carolina Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P O Box 1214
Charlotte, NC 28201-1214
Alaska, California, Hawaii, Washington
 
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002
Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704
Illinois, Michigan, Minnesota, Ohio, Wisconsin Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
Arizona, Colorado, Idaho, Kansas, Montana, Nebraska, Nevada, New Mexico, Oregon, North Dakota, South Dakota, Utah, Wyoming Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P O Box 802501
Cincinnati, OH 45280-2501
Delaware, Maine, Massachusetts, New Hampshire, New York, Vermont Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-7008
Pennsylvania Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-7008

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.