If an envelope addressed to the "Internal Revenue Service Center" came with your booklet, please use it. If you do not have one or if you moved during the year, mail your return to the Internal Revenue Service Center shown below that applies to you.
TIP: Envelopes without enough postage will be returned to you by the post office. Your envelope may need additional postage if it contains more than five pages or is oversized (for example: if it is over 1/4" thick). Also, include your complete return address.
Click one of the links below to view the mailing addresses for the type of form you are filing.
For further information on where to file your return, check the IRS Web site at http://www.irs.gov/file/.
If you live in Alabama, Delaware,
Florida, Georgia, North Carolina, Rhode Island, South Carolina, Virginia
THEN use this address if you:
Are
not enclosing a check or money order:
Internal Revenue Service Center, Atlanta, GA 39901-0002
Are
enclosing a check or money order:
Internal Revenue Service Center, Atlanta, GA 39901-0102
If you live in District of Columbia,
Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont
THEN use this address if you:
Are
not enclosing a check or money order:
Internal Revenue Service Center, Andover, MA 05501-0002
Are
enclosing a check or money order:
Internal Revenue Service Center, Andover, MA 05501-0102
If you live in Kentucky*,
Pennsylvania*
THEN use this address if you:
Are
not enclosing a check or money order:
Internal Revenue Service Center, Philadelphia, PA 19255-0002
Are
enclosing a check or money order:
Internal Revenue Service Center, Philadelphia, PA 19255-0102
If you live in Kansas,
Louisiana,
Mississippi, Oklahoma, Tennessee, Texas, West Virginia, APO, FPO
THEN use this address if you:
Are
not enclosing a check or money order:
Internal Revenue Service Center, Austin, TX 73301-0002
Are
enclosing a check or money order:
Internal Revenue Service Center, Austin, TX 73301-0102
If you
live in Alaska, Arizona, California, Colorado, Hawaii, Idaho, Minnesota,
Montana, Nebraska, New Mexico, Nevada, North Dakota, Oregon, South Dakota,
Utah, Washington, Wyoming
THEN use this address if you:
Are
not enclosing a check or money order:
Internal Revenue Service Center, Fresno, CA 93888-0002
Are
enclosing a check or money order:
Internal Revenue Service Center, Fresno, CA 93888-0102
If you live in Arkansas, Connecticut,
Illinois, Indiana, Iowa, Michigan, Missouri, New Jersey, Ohio, Wisconsin
THEN use this address if you:
Are
not enclosing a check or money order:
Internal Revenue Service Center, Kansas City, MO 64999-0002
Are
enclosing a check or money order:
Internal Revenue Service Center, Kansas City, MO 64999-0102
If you live in American Samoa, the Commonwealth
of the Northern Marian Islands, nonpermanent residents of Guam** or the
Virgin Islands**, Puerto Rico (or if excluding income under Internal Revenue
Code section 933), dual-status aliens, non-resident aliens and anyone
filing Form 4563, U.S. citizens or tax residents in a foreign country,
and anyone filing Form 2555 or 2555EZ
THEN use this address if you:
Are
not enclosing a check or money order:
Internal Revenue Service Center, Austin, TX 73301-0215 USA
Are
enclosing a check or money order:
Internal Revenue Service Center, Austin, TX 73301-0215 USA
*If you live in Kentucky or Pennsylvania and file your return after June 30, 2007, use: Internal Revenue Service Center, Kansas, MO 64999-0002 (if you are NOT enclosing a check or money order), or Internal Revenue Service Center, Kansas, MO 64999-0102 (if you are enclosing a check or money order).
** Permanent residents of Guam should use: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921; permanent residents of the Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802.
If you live in Alabama, Delaware,
Florida, Georgia, North Carolina, Rhode Island, South Carolina, Virginia
THEN use this address if you:
Are
not enclosing a check or money order:
Internal Revenue Service Center, Atlanta, GA 39901-0014
Are
enclosing a check or money order:
Internal Revenue Service Center, Atlanta, GA 39901-0114
If you live in District of Columbia,
Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont
THEN use this address if you:
Are
not enclosing a check or money order:
Internal Revenue Service Center, Andover, MA 05501-0014
Are
enclosing a check or money order:
Internal Revenue Service Center, Andover, MA 05501-0114
If you live in Kentucky*,
Pennsylvania*
THEN use this address if you:
Are
not enclosing a check or money order:
Internal Revenue Service Center, Philadelphia, PA 19255-0014
Are
enclosing a check or money order:
Internal Revenue Service Center, Philadelphia, PA 19255-0114
If you live in Kansas,
Louisiana,
Mississippi, Oklahoma, Tennessee, Texas, West Virginia, APO, FPO
THEN use this address if you:
Are
not enclosing a check or money order:
Internal Revenue Service Center, Austin, TX 73301-0014
Are
enclosing a check or money order:
Internal Revenue Service Center, Austin, TX 73301-0114
If you live in Alaska,
Arizona, California, Colorado, Hawaii, Idaho, Minnesota, Montana, Nebraska,
New Mexico, Nevada, North Dakota, Oregon, South Dakota, Utah, Washington,
Wyoming
THEN use this address if you:
Are
not enclosing a check or money order:
Internal Revenue Service Center, Fresno, CA 93888-0014
Are
enclosing a check or money order:
Internal Revenue Service Center, Fresno, CA 93888-0114
If you live in Arkansas, Connecticut,
Illinois, Indiana, Iowa, Michigan, Missouri, New Jersey, Ohio, Wisconsin
THEN use this address if you:
Are
not enclosing a check or money order:
Internal Revenue Service Center, Kansas City, MO 64999-0014
Are
enclosing a check or money order:
Internal Revenue Service Center, Kansas City, MO 64999-0114
If you live in American Samoa, the Commonwealth
of the Northern Marian Islands, nonpermanent residents of Guam** or the
Virgin Islands**, Puerto Rico (or if excluding income under Internal Revenue
Code section 933), dual-status aliens, non-resident aliens and anyone
filing Form 4563, U.S. citizens or tax residents in a foreign country,
and anyone filing Form 2555 or 2555EZ
THEN use this address if you:
Are
not enclosing a check or money order:
Internal Revenue Service Center, Austin, TX 73301-0215 USA
Are
enclosing a check or money order:
Internal Revenue Service Center, Austin, TX 73301-0215 USA
*If you live in Kentucky or Pennsylvania and file your return after June 30, 2007, use: Internal Revenue Service Center, Kansas, MO 64999-0014 (if you are NOT enclosing a check or money order), or Internal Revenue Service Center, Kansas, MO 64999-0114 (if you are enclosing a check or money order).
** Permanent residents of Guam should use: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921; permanent residents of the Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802.
If you live in Alabama, Delaware,
Florida, Georgia, North Carolina, Rhode Island, South Carolina, Virginia
THEN use this address if you:
Are
not enclosing a check or money order:
Internal Revenue Service Center, Atlanta, GA 39901-0015
Are
enclosing a check or money order:
Internal Revenue Service Center, Atlanta, GA 39901-0115
If you live in District of Columbia,
Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont
THEN use this address if you:
Are
not enclosing a check or money order:
Internal Revenue Service Center, Andover, MA 05501-0015
Are
enclosing a check or money order:
Internal Revenue Service Center, Andover, MA 05501-0115
If you live in Kentucky*,
Pennsylvania*
THEN use this address if you:
Are
not enclosing a check or money order:
Internal Revenue Service Center, Philadelphia, PA 19255-0015
Are
enclosing a check or money order:
Internal Revenue Service Center, Philadelphia, PA 19255-0115
If you live in Kansas,
Louisiana,
Mississippi, Oklahoma, Tennessee, Texas, West Virginia, APO, FPO
THEN use this address if you:
Are
not enclosing a check or money order:
Internal Revenue Service Center, Austin, TX 73301-0015
Are
enclosing a check or money order:
Internal Revenue Service Center, Austin, TX 73301-0115
If you
live in Alaska, Arizona, California, Colorado, Hawaii, Idaho, Minnesota,
Montana, Nebraska, New Mexico, Nevada, North Dakota, Oregon, South Dakota,
Utah, Washington, Wyoming
THEN use this address if you:
Are
not enclosing a check or money order:
Internal Revenue Service Center, Fresno, CA 93888-0015
Are
enclosing a check or money order:
Internal Revenue Service Center, Fresno, CA 93888-0115
If you live in Arkansas, Connecticut,
Illinois, Indiana, Iowa, Michigan, Missouri, New Jersey, Ohio, Wisconsin
THEN use this address if you:
Are
not enclosing a check or money order:
Internal Revenue Service Center, Kansas City, MO 64999-0015
Are
enclosing a check or money order:
Internal Revenue Service Center, Kansas City, MO 64999-0115
If you live in American Samoa, the Commonwealth
of the Northern Marian Islands, nonpermanent residents of Guam** or the
Virgin Islands**, Puerto Rico (or if excluding income under Internal Revenue
Code section 933), dual-status aliens, non-resident aliens and anyone
filing Form 4563, U.S. citizens or tax residents in a foreign country,
and anyone filing Form 2555 or 2555EZ
THEN use this address if you:
Are
not enclosing a check or money order:
Internal Revenue Service Center, Austin, TX 73301-0215 USA
Are
enclosing a check or money order:
Internal Revenue Service Center, Austin, TX 73301-0215 USA
*If you live in Kentucky or Pennsylvania and file your return after June 30, 2007, use: Internal Revenue Service Center, Kansas, MO 64999-0015 (if you are NOT enclosing a check or money order), or Internal Revenue Service Center, Kansas, MO 64999-0115 (if you are enclosing a check or money order).
** Permanent residents of Guam should use: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921; permanent residents of the Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802.