Mail your federal extension and check or money order to the appropriate address listed below.
IF you live in Alabama, Delaware, Florida, Georgia, North Carolina, Rhode Island, South Carolina, or Virginia:
Send form 1040X and payments to: Internal Revenue Service Center, Atlanta, GA 39901
IF you live in the District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York, or Vermont:
Send Form 1040X and payments to: Internal Revenue Service Center, Andover, MA 05501
IF you live in New Jersey or Pennsylvania:
Send Form 1040X and payments to: Internal Revenue Service Center, Philadelphia, PA 19255
IF you live in Arkansas, Kansas, Kentucky, Louisiana, Mississippi, Oklahoma, Tennessee, Texas, or West Virginia:
Send Form 1040X and payments to: Internal Revenue Service Center, Austin, TX 73301
IF you live in Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nebraska, Nevada, New Mexico, Oregon, South Dakota, Utah, Washington, or Wyoming:
Send Form 1040X and payments to: Internal Revenue Service Center, Fresno, CA 93888
IF you live in Connecticut, Illinois, Indiana, Iowa, Michigan, Minnesota, Missouri, North Dakota, Ohio, or Wisconsin:
Send Form 1040X and payments to: Internal Revenue Service Center, Kansas City, MO 64999
IF you live in American Samoa, the Commonwealth of the Northern Mariana Islands, nonresidents of Guam or the Virgin Islands, Puerto Rico ( or if excluding foreign income under Internal Revenue Code Section 933) dual status aliens, non-resident aliens, and anyone filing Form 4563, All APO and FPO addresses, U.S. citizens or tax residents in a foreign country, and anyone filing Form 2555 or 2555EZ.:
Send Form 1040X and payments to: Internal Revenue Service Center, Philadelphia, PA 19255-0215 USA
IF you live in Guam as a permanent resident, send Form 1040X and payments to:
Department of Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921
IF you live in the Virgin Islands as a permanent resident, send Form 1040X and payments to:
V.I. Bureau of Internal Revenue
9601 Estate Thomas
Charlotte Amalie, St. Thomas,VI 00802