E-File Options E-file for free using the IRS Free File service or by using online fillable forms. In order to determine where to file your return, identify the form number for which you need the information and follow the numerical or alpha-numerical links below to your specific Where to File information. Examples for returns beginning with a number: To find Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, choose the number 3; for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, choose the number 7. Find forms that begin with Numbers: 1, 2, 3, 4, 5, 7, 8, 9 Example for a return beginning with an alpha character: To find Form SS-4, Application for Employer Identification Number, choose the alpha S. Find forms that begin with Alphas: C, S, W Note: Some addresses may not match a particular instruction booklet or publication. This is due to changes being made after the publication was printed. This site will reflect the most current Where to File Addresses for use during Calendar Year 2022. Other Resources Where to File Addresses for Tax Returns by State Addresses by state for Forms 1040 and 1040-SR, Forms 1040ES, Forms 1040V, amended returns, and extensions (also addresses for taxpayers in foreign countries, U.S. possessions, or with other international filing characteristics). (Note - Forms 1040 and 1040-SR use the same where-to-file addresses.) Certain Forms, Payments and Applications This page provides a quick guide for where to send certain forms, applications, and payments other than tax returns. Certain Elections, Statements, and Other Documents This page provides up-to-date information on filing addresses for certain elections, statements, returns and other documents.