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


These Where to File addresses are to be used only by taxpayers and tax professionals filing Form 1040-V during Calendar Year 2023.

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

 If you live in...

Then use this address...

Arkansas, Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Oklahoma, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin 

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

Alabama, Georgia, Mississippi, North Carolina, South Carolina, Tennessee, Texas

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

Alaska, Arizona, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, Pennsylvania, South Dakota, Utah, Washington, Wyoming

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

Send Form 1040-V 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 or 4563, or are a dual-status alien.

*If you live in 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

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