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

 

Form 1040 and Form 1040-SR addresses for taxpayers living within the 50 states

 If you live in... And you ARE NOT enclosing a
payment use this address 
and you ARE enclosing a
payment 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 

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000
Pennsylvania Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P. O. Box 802501
Cincinnati, OH 45280-2501
Florida, Louisiana, Mississippi, Texas Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
Alabama,  Georgia, North Carolina, South Carolina, Tennessee Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P O Box 1214
Charlotte, NC 28201-1214
Arizona, New Mexico 
 
Department of the Treasury
Internal Revenue Service 
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 
45280-2501
Alaska, California,  Colorado, Hawaii, Idaho, Kansas, Michigan,  Montana, Nebraska, Nevada, Ohio, Oregon, North Dakota, South Dakota, Utah, Washington, Wyoming Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P O Box 802501
Cincinnati, OH 45280-2501

Form 1040 and Form 1040-SR Addresses for  taxpayers who are non-residents

If you live... Use this address if you
ARE NOT ENCLOSING A PAYMENT
Use this address if you
ARE ENCLOSING A PAYMENT

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.

Department of the Treasury
Internal Revenue Service
Austin, TX  73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

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