Where do I mail my paper return?

If you are filing a paper return, follow these instructions from the IRS:

If an envelope addressed to the "Internal Revenue Service Center" came with this 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 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 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.ustreas.gov/file/index.html.

 

Form 1040

IF you live in Alabama, Florida, Georgia, Mississippi, North Carolina, Rhode Island, South Carolina, West Virginia
THEN use this address if you:

IF you live in Maine, Massachusetts, New Hampshire, New York, Vermont
THEN use this address if you:

IF you live in Connecticut, Delaware, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, North Dakota, South Dakota, Wisconsin
THEN use this address if you:

IF you live in District of Columbia, Maryland, New Jersey, Pennsylvania
THEN use this address if you:

IF you live in Arkansas, Colorado, Kentucky, Louisiana, New Mexico, Oklahoma, Tennessee, Texas
THEN use this address if you:

IF you live in Alaska, Arizona, California, Hawaii, Idaho, Montana, Nevada, Oregon, Utah, Virginia, Washington, Wyoming
THEN use this address if you:

IF you live in Ohio
THEN use this address if you:

Note: If you live in Ohio and file your return after June 30, 2005, use: Internal Revenue Service Center, Fresno, CA 93888-0002 (if you are not enclosing a check or money order); or Internal Revenue Service Center, Fresno, CA 93888-0102 (if you are enclosing a check or money order).

IF you live in All APO and FPO addresses, American Samoa, nonpermanent residents of Guam or the Virgin Islands*, Puerto Rico (or if excluding income under Internal Revenue Code section 933), dual-status aliens, a foreign country: U.S. citizens and those filing Form 2555, 2555-EZ, or 4563

THEN use this address if you:

* 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.

Form 1040EZ

IF you live in Alabama, Florida, Georgia, Mississippi, North Carolina, Rhode Island, South Carolina, West Virginia
THEN use this address if you:

IF you live in Maine, Massachusetts, New Hampshire, New York, Vermont
THEN use this address if you:

IF you live in Connecticut, Delaware, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, North Dakota, South Dakota, Wisconsin
THEN use this address if you:

IF you live in District of Columbia, Maryland, New Jersey, Pennsylvania
THEN use this address if you:

IF you live in Arkansas, Colorado, Kentucky, Louisiana, New Mexico, Oklahoma, Tennessee, Texas
THEN use this address if you:

IF you live in Alaska, Arizona, California, Hawaii, Idaho, Montana, Nevada, Oregon, Utah, Virginia, Washington, Wyoming
THEN use this address if you:

IF you live in Ohio
THEN use this address if you:

Note: If you live in Ohio and file your return after June 30, 2005, use: Internal Revenue Service Center, Fresno, CA 93888–0014 (if you are not enclosing a check or money order); or Internal Revenue Service Center, Fresno, CA, 93888–0114 (if you are enclosing a check or money order).

IF you live in All APO and FPO addresses, American Samoa, nonpermanent residents of Guam or the Virgin Islands*, Puerto Rico (or if excluding income under Internal Revenue Code section 933), dual-status aliens, a foreign country: U.S. citizens and those filing Form 2555, 2555-EZ, or 4563

THEN use this address if you:

* 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.

Form 1040A

IF you live in Alabama, Florida, Georgia, Mississippi, North Carolina, Rhode Island, South Carolina, West Virginia
THEN use this address if you:

IF you live in Maine, Massachusetts, New Hampshire, New York, Vermont
THEN use this address if you:

IF you live in Connecticut, Delaware, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, North Dakota, South Dakota, Wisconsin
THEN use this address if you:

IF you live in District of Columbia, Maryland, New Jersey, Pennsylvania
THEN use this address if you:

IF you live in Arkansas, Colorado, Kentucky, Louisiana, New Mexico, Oklahoma, Tennessee, Texas
THEN use this address if you:

IF you live in Alaska, Arizona, California, Hawaii, Idaho, Montana, Nevada, Oregon, Utah, Virginia, Washington, Wyoming
THEN use this address if you:

IF you live in Ohio
THEN use this address if you:

Note: If you live in Ohio and file your return after June 30, 2005, use: Internal Revenue Service Center, Fresno, CA 93888-0015 (if you are not enclosing a check or money order); or Internal Revenue Service Center, Fresno, CA 93888-0115 (if you are enclosing a check or money order).

IF you live in All APO and FPO addresses, American Samoa, nonpermanent residents of Guam or the Virgin Islands*, Puerto Rico (or if excluding income under Internal Revenue Code section 933), dual-status aliens, a foreign country: U.S. citizens and those filing Form 2555, 2555-EZ, or 4563

THEN use this address if you:

* 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.