| If you or your client lives in... | ...and IS NOT enclosing a payment Use this Address |
...and IS enclosing a payment Use this Address |
|---|---|---|
| Any state, a foreign country or a United States Possession | Department of the Treasury Internal Revenue Service Cincinnati, OH 45999-0031 |
Internal Revenue Service P.O. Box 804525 Cincinnati, OH 45280-4525 |
| Effective July 1, 2019, please use this address for Form 2290: | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0031 |
Internal Revenue Service P.O. Box 932500 Louisville, KY 40293-2500 |