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

 

Form 1040 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 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.