"Where to File Your Taxes" (for Form 945)

Form 945
IF you are located in... Without a payment... With a payment...
For Returns Filed (1/1/19 through 6/17/19)
Connecticut, Delaware, District of Columbia, Florida, Indiana, Maine, Maryland, Massachusetts, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia

Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0042

Internal Revenue Service
P.O. Box 804524
Cincinnati, OH 45280-4524

Georgia, Illinois, Kentucky, Michigan, Tennessee, Wisconsin

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0058
Internal Revenue Service
PO Box 806534
Cincinnati, OH 45280-6534
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0042
Internal Revenue Service
P.O. Box 932300
Louisville, KY 40293-2300
No legal residence or principal place of business in any state. Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409
Internal Revenue Service
P.O. Box 932300
Louisville, KY 40293-2300
EXCEPTION for Exempt Organizations, Federal, State and local Government Entities and Indian Tribal Government Entities regardless of location. Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0042
Internal Revenue Service
P.O. Box 932300
Louisville, KY 40293-2300
 
For Returns Filed After 6/17/19
Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0058
 

Internal Revenue Service
PO Box 806534
Cincinnati, OH 45280-6534
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0046
Internal Revenue Service
P.O. Box 932300
Louisville, KY 40293-2300
No legal residence or principal place of business in any state. Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409
Internal Revenue Service
P.O. Box 932300
Louisville, KY 40293-2300
EXCEPTION for Exempt Organizations, Federal, State and local Government Entities and Indian Tribal Government Entities regardless of location. Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0046
 
Internal Revenue Service
P.O. Box 932300
Louisville, KY 40293-2300