For federal tax filings involving Alabama residents, here's how you handle mailing based on whether you're including payments:
Without Payment Enclosed:
If you don't have a payment to enclose with your Form 1040, send it directly to:
Department of the Treasury, Internal Revenue Service
Austin, TX 73301-0002
With Payment Enclosed:
When sending a payment along with your Form 1040, forward it to:
Internal Revenue Service
P.O. Box 1214,
Charlotte, NC 28201-1214
Additionally, for estimated taxes via Forms 1040-ES or 1040-ES (Nonresident Alien):
Send them to:
Internal Revenue Service
P.O. Box 1300,
Charlotte, NC 28201-1300
These guidelines help streamline where different types of documents need to go depending on their contents.
Source:
IRS Federal Mailing Instructions