If you are e-filing a return and mailing a check payment for your federal taxes due, please locate the appropriate mailing address below.
If you live in Alabama, Delaware, Florida, Georgia, North Carolina, Rhode Island, South Carolina, Virginia:
and you prepared your own return, then use this address:
Department of the Treasury
Internal Revenue Service Center
Atlanta, GA 39901-0102
and you used a paid preparer then use this address:
Internal Revenue Service Center
P.O. Box 105017
Atlanta, GA 30348-5017
If you live in District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont:
and you prepared your own return, then use this address:
Department of the Treasury
Internal Revenue Service Center
Andover, MA 05501-0102
and you used a paid preparer then use this address:
Internal Revenue Service Center
P.O. Box 37002
Hartford, CT 06176-0002
If you live in Kentucky, Louisiana, Mississippi, Tennessee, Texas, APO and FPO addresses:
and you prepared your own return, then use this address:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0102
and you used a paid preparer then use this address:
Internal Revenue Service Center
P.O. Box 660308
Dallas, TX 75266-0308
If you live in Colorado, Idaho, Iowa, Kansas, Minnesota, Montana, Nebraska, North Dakota, Oklahoma, South Dakota, Washington, Wisconsin, Wyoming:
and you prepared your own return, then use this address:
Department of the Treasury
Internal Revenue Service Center
Fresno, CA 93888-0102
and you used a paid preparer then use this address:
Internal Revenue Service Center
P.O. Box 802501
Cincinnati, OH 45280-2501
If you live in Alaska, Arizona, California, Hawaii, Nevada, New Mexico, Oregon, Utah:
and you prepared your own return, then use this address:
Department of the Treasury
Internal Revenue Service Center
Fresno, CA 93888-0102
and you used a paid preparer then use this address:
Internal Revenue Service Center
P.O. Box 7704
San Francisco, CA 94120-7704
If you live in Arkansas, Connecticut, Illinois, Indiana, Michigan, Missouri, Ohio, West Virginia:
and you prepared your own return, then use this address:
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999-0102
and you used a paid preparer then use this address:
Internal Revenue Service Center
P.O. Box 970011
St. Louis, MO 63197-0011
If you live in New Jersey, Pennsylvania:
and you prepared your own return, then use this address:
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999-0102
and you used a paid preparer then use this address:
Internal Revenue Service Center
P.O. Box 37008
Hartford, CT 06176-0008
If you live in 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:
and you prepared your own return, then use this address:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215 USA
and you used a paid preparer then use this address:
Internal Revenue Service Center
P.O. Box 660335
Dallas, TX 75266-0335 USA
* Permanent residents of Guam or the Virigin Islands should not use Form 1040-V.