When filing federal tax returns or other IRS-related forms, the mailing address you use depends on your state of residence and the specific form being filed. For Form 1040 and other federal tax returns, the IRS requires you to mail your return to a service center based on your state of residence. The correct mailing address can be found on the IRS website at https://www.irs.gov/filing/where-to-file-addresses-for-taxpayers-and-tax-professionals-filing-form-1040.
If you live in Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas:
And you are not enclosing a payment use this address
Mail to Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0023.
and you are enclosing a payment use this address
Internal Revenue Service, P.O. Box 1214, Charlotte, NC 28201-1214.
If you live in Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin:
And you are not enclosing a payment use this address
Department of the Treasury Internal Revenue Service, Kansas City, MO 64999-0002
and you are enclosing a payment use this address
Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000
If you live in Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, Ohio, Oregon, North Dakota, South Dakota, Utah, Washington, Wyoming:
And you are not enclosing a payment use this address
Department of Treasury Internal Revenue Service Ogden, UT 84201-0002
and you are enclosing a payment use this address
Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000
If you live in Arkansas, Arizona, New Mexico, Oklahoma:
And you are not enclosing a payment use this address
Department of the Treasury, Internal Revenue Service Austin, TX 73301-0002
and you are enclosing a payment use this address
Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000
If you live in 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:
And you are not enclosing a payment use this address
Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215, USA.
and you are enclosing a payment use this address
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.