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

These Where to File addresses are to be used ONLY by TAXPAYERS AND TAX PROFESSIONALS FILING FORM 1040V during Calendar Year 2019.


Form 1040V filing addresses for a taxpayer living within the 50 states

 If you live in...

Then use this address...

Alabama, Georgia, Kentucky, New Jersey, North Carolina, South Carolina, Tennessee, Virginia

Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

Florida, Louisiana, Mississippi, Texas

Internal Revenue Service
P.O. Box  1214
Charlotte, NC 28201-1214

Alaska,  Arizona, California, Colorado, Hawaii, Idaho, New Mexico, Nevada, Oregon, Utah, Washington, Wyoming

Internal Revenue Service
P.O. Box 7704
San Francisco, CA  94120-7704 

Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, North Dakota, Ohio, Oklahoma, South Dakota, Wisconsin

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

Delaware, Maine, Massachusetts, Missouri, New Hampshire, New York, Vermont

Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-7008

Connecticut, District of Columbia, Maryland, Pennsylvania, Rhode Island, West Virginia

Internal Revenue Service
P.O. Box 37910
Hartford, CT 06176-7910


Send Form 1040V to the address indicated below:
 If you are a taxpayer living in... then use this address...

A foreign country, U.S. possession or territory***, or use an APO or FPO address, or file Form 2555, 2555-EZ or 4563, or are a dual-status alien.

*If you live  American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303

    Permanent residents of Guam or the Virgin Islands should not use Form 1040-V.