Tax Returns - Where to File with the IRS

 

Arizona

If you live in ARIZONA ...
     
and you are filing a Form ... and you ARE NOT ENCLOSING A PAYMENT, then use this address ... and you ARE ENCLOSING A PAYMENT, then use this address ...
1040 Department of the Treasury Internal Revenue Service
Internal Revenue Service PO Box 7704
Fresno, CA  93888-0002 San Francisco, CA 94120-7704
1040A Department of the Treasury Internal Revenue Service
Internal Revenue Service PO Box 7704
Fresno, CA  93888-0015 San Francisco, CA 94120-7704
1040EZ Department of the Treasury Internal Revenue Service
Internal Revenue Service PO Box 7704
Fresno, CA  93888-0014 San Francisco, CA 94120-7704
1040-ES N/A Internal Revenue Service
PO Box 510000
San Francisco, CA 94151-5100
1040-ES (NR) N/A Internal Revenue Service
PO Box 1300
Charlotte, NC 28201-1300
1040X Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Fresno, CA 93888 -0422 Fresno, CA 93888-0422
4868 Department of the Treasury Internal Revenue Service
Internal Revenue Service PO Box 7122
Fresno, CA 93888-0045 San Francisco, CA 94120-7122
 
 

  

California

If you live in California...
     
and you are filing a Form ... and you ARE NOT ENCLOSING A PAYMENT, then use this address ... and you ARE ENCLOSING A PAYMENT, then use this address ...
1040 Department of the Treasury Internal Revenue Service
Internal Revenue Service PO Box 7704
Fresno, CA  93888-0002 San Francisco, CA 94120-7704
1040A Department of the Treasury Internal Revenue Service
Internal Revenue Service PO Box 7704
Fresno, CA  93888-0015 San Francisco, CA 94120-7704
1040EZ Department of the Treasury Internal Revenue Service
Internal Revenue Service PO Box 7704
Fresno, CA  93888-0014 San Francisco, CA 94120-7704
1040-ES N/A Internal Revenue Service
P.O. Box 510000
San Francisco, CA  94151-5100
1040-ES (NR) N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
1040X Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Fresno, CA 93888-0422 Fresno, CA 93888-0422
4868 Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 7122
Fresno, CA 93888-0045 San Francisco, CA  94120-7122
 
 
     

Colorado

If you live in Colorado...
     
and you are filing a Form ... and you ARE NOT ENCLOSING A PAYMENT, then use this address ... and you ARE ENCLOSING A PAYMENT, then use this address ...
1040 Department of the Treasury Internal Revenue Service Internal Revenue Service
Fresno, CA 93888-0002 PO Box 7704
  San Francisco, CA 94120-7704
1040A Department of the Treasury Internal Revenue Service
Internal Revenue Service PO Box 7704
Fresno, CA  93888-0015 San Francisco, CA 94120-7704
1040EZ Department of the Treasury Internal Revenue Service
Internal Revenue Service PO Box 7704
Fresno, CA  93888-0014 San Francisco, CA 94120-7704
1040-ES N/A Internal Revenue Service
P.O. Box 510000
San Francisco, CA 94151-5100
1040-ES (NR) N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
1040X Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Fresno, CA 93888-0422 Fresno, CA 93888-0422
4868 Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 7122
Fresno, CA  93888-0045 San Francisco, CA 94120-7122
 
 

District of Columbia

If you live in DISTRICT OF COLUMBIA ...
     
and you are filing a Form ... and you ARE NOT ENCLOSING A PAYMENT, then use this address ... and you ARE ENCLOSING A PAYMENT, then use this address ...
1040 Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO 64999-0002 Kansas City, MO 64999-0102
1040A Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO 64999-0015 Kansas City, MO 64999-0115
1040EZ Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO 64999-0014 Kansas City, MO 64999-0114
1040-ES N/A Internal Revenue Service
P.O. Box 37007
Hartford, CT 06176-0007
1040-ES (NR) N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
1040X Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO 64999 Kansas City, MO 64999
4868 Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 37009
Kansas City, MO 64999-0002 Hartford, CT 06176-0009
 
If you live in DISTRICT OF COLUMBIA ...
and you are filing a Form ... and you PREPARED YOUR OWN RETURN, then use this address ... and you USED A PAID PREPARER, then use this address ...
1040V with payment Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 37008
Kansas City, MO 64999-0102 Hartford, CT 06176-0008

Florida

If you live in FLORIDA ...
     
and you are filing a Form ... and you ARE NOT ENCLOSING A PAYMENT, then use this address ... and you ARE ENCLOSING A PAYMENT, then use this address ...
1040 Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Atlanta, GA  39901-0002 Atlanta, GA  39901-0102
1040A Department  of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Atlanta, GA  39901-0015 Atlanta, GA  39901-0115
1040EZ Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Atlanta, GA  39901-0014 Atlanta, GA 39901-0114
1040-ES N/A Internal Revenue Service
P.O. Box 105225
Atlanta, GA 30348-5225
1040-ES (NR) N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
1040X Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Atlanta, GA 39901 Atlanta, GA 39901
4868 Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 105050
Atlanta, GA 39901-0002 Atlanta, GA 30348-5050
 
If you live in FLORIDA...
and you are filing a Form ... and you PREPARED YOUR OWN RETURN, then use this address ... and you USED A PAID PREPARER, then use this address ...
1040V with payment Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 105017
Atlanta, GA  39901-0102 Atlanta, GA 30348-5017

Georgia

If you live in GEORGIA ...
     
and you are filing a Form ... and you ARE NOT ENCLOSING A PAYMENT, then use this address ... and you ARE ENCLOSING A PAYMENT, then use this address ...
1040 Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Atlanta, GA  39901-0002 Atlanta, GA  39901-0102
1040A Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Atlanta, GA  39901-0015 Atlanta, GA  39901-0115
1040EZ Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Atlanta, GA  39901-0014 Atlanta, GA  39901-0114
1040-ES N/A Internal Revenue Service
P.O. Box 105225
Atlanta, GA 30348-5225
1040-ES (NR) N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
1040X Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Atlanta, GA 39901 Atlanta, GA 39901
4868 Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 105050
Atlanta, GA 39901-0002 Atlanta, GA 30348-5050
 
If you live in GEORGIA ...
and you are filing a Form ... and you PREPARED YOUR OWN RETURN, then use this address ... and you USED A PAID PREPARER, then use this address ...
1040V with payment Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 105017
Atlanta, GA  39901-0102 Atlanta, GA 30348-5017

Illinois

If you live in ILLINOIS ...
     
and you are filing a Form ... and you ARE NOT ENCLOSING A PAYMENT, then use this address ... and you ARE ENCLOSING A PAYMENT, then use this address ...
1040 Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Fresno, CA  93888-0002 Fresno, CA 93888-0102
1040A Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Fresno, CA 93888-0015 Fresno, CA  93888-0115
1040EZ Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Fresno, CA 93888-0014 Fresno, CA 93888-0114
1040-ES N/A Internal Revenue Service
P.O. Box 802502
Cincinnati, OH 45280-2502
1040-ES (NR) N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
1040X Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Fresno, CA 93888-0422 Fresno, CA 93888-0422
4868 Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 802503
Fresno, CA 93888-0002 Cincinnati, OH 45280-2503
If you live in ILLINOIS ...
and you are filing a Form ... and you PREPARED YOUR OWN RETURN, then use this address ... and you USED A PAID PREPARER, then use this address ...
1040V with payment Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 802501
Fresno, CA 93888-0102 Cincinnati, OH 45280-2501

Indiana

If you live in INDIANA ...
     
and you are filing a Form ... and you ARE NOT ENCLOSING A PAYMENT, then use this address ... and you ARE ENCLOSING A PAYMENT, then use this address ...
1040 Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO  64999-0002 Kansas City, MO  64999-0102
1040A Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO  64999-0015 Kansas City, MO  64999-0115
1040EZ Department of the Treasury Department of the Treasury
Internal Revenue Service  Internal Revenue Service
Kansas City, MO  64999-0014 Kansas City, MO  64999-0114
1040-ES N/A Internal Revenue Service
P.O. Box 970006
St. Louis, MO 63197-0006
1040-ES (NR) N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
1040X Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO 64999 Kansas City, MO 64999
4868 Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 970028
Kansas City, MO 64999-0002 St. Louis, MO 63197-0028
 
If you live in INDIANA ...
and you are filing a Form ... and you PREPARED YOUR OWN RETURN, then use this address ... and you USED A PAID PREPARER, then use this address ...
1040V with payment Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 970011
Kansas City, MO  64999-0102 St. Louis, MO 63197-0011

Louisiana

If you live in LOUISIANA ...
     
and you are filing a Form ... and you ARE NOT ENCLOSING A PAYMENT, then use this address ... and you ARE ENCLOSING A PAYMENT, then use this address ...
1040 Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Austin, TX  73301-0002 Austin, TX  73301-0102
1040A Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Austin, TX  73301-0015 Austin, TX  73301-0115
1040EZ Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Austin, TX  73301-0014 Austin, TX  73301-0114
1040-ES N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC  28201-1300
1040-ES (NR) N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC  28201-1300
1040X Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Austin, TX 73301 Austin, TX 73301
4868 Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 1302
Austin, TX 73301-0002 Charlotte, NC 28201-1302
 
If you live in LOUISIANA ...
and you are filing a Form ... and you PREPARED YOUR OWN RETURN, then use this address ... and you USED A PAID PREPARER, then use this address ...
1040V with payment Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 1214
Austin, TX  73301-0102 Charlotte, NC  28201-1214

Maryland

If you live in MARYLAND ...
     
and you are filing a Form ... and you ARE NOT ENCLOSING A PAYMENT, then use this address ... and you ARE ENCLOSING A PAYMENT, then use this address ...
1040 Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO 64999-0002 Kansas City, MO 64999-0102
1040A Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City,  MO 64999-0015 Kansas City, MO 64999-0115
1040EZ Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City. MO 64999-0014 Kansas City, MO 64999-0114
1040-ES N/A Internal Revenue Service
P.O. Box 37007
Hartford, CT 06176-0007
1040-ES (NR) N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
1040X Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO 64999 Kansas City, MO 64999
4868 Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 37009
Kansas City, MO 64999-0002 Hartford, CT 06176-0009
 
If you live in MARYLAND ...
and you are filing a Form ... and you PREPARED YOUR OWN RETURN, then use this address ... and you USED A PAID PREPARER, then use this address ...
1040V with payment Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 37008
Kansas City, MO 64999-0102 Hartford, CT 06176-0008

Michigan

If you live in MICHIGAN ...
     
and you are filing a Form ... and you ARE NOT ENCLOSING A PAYMENT, then use this address ... and you ARE ENCLOSING A PAYMENT, then use this address ...
1040 Department of the Treasury Department of the Teasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO  64999-0002 Kansas City, MO  64999-0102
1040A Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO  64999-0015 Kansas City, MO  64999-0115
1040EZ Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO  64999-0014 Kansas City, MO  64999-0114
1040-ES N/A Internal Revenue Service
P.O. Box 970006
St. Louis, MO 63197-0006
1040-ES (NR) N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
1040X Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO 64999 Kansas City, MO 64999
4868 Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 970028
Kansas City, MO 64999-0002 St. Louis, MO 63197-0028
 
If you live in MICHIGAN ...
and you are filing a Form ... and you PREPARED YOUR OWN RETURN, then use this address ... and you USED A PAID PREPARER, then use this address ...
1040V with payment Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 970011
Kansas City, MO  64999-0102 St. Louis, MO 63197-0011

Missouri

If you live in MISSOURI ...
     
and you are filing a Form ... and you ARE NOT ENCLOSING A PAYMENT, then use this address ... and you ARE ENCLOSING A PAYMENT, then use this address ...
1040 Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO  64999-0002 Kansas City, MO  64999-0102
1040A Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO  64999-0015 Kansas City, MO  64999-0115
1040EZ Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO  64999-0014 Kansas City, MO 64999-0114
1040-ES N/A Internal Revenue Service
P.O. Box 970006
St. Louis, MO 63197-0006
1040-ES (NR) N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
1040X Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO 64999 Kansas City, MO 64999
4868 Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 970028
Kansas City, MO 64999-0002 St. Louis, MO 63197-0028
 
If you live in MISSOURI ...
and you are filing a Form ... and you PREPARED YOUR OWN RETURN, then use this address ... and you USED A PAID PREPARER, then use this address ...
1040V with payment Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 970011
Kansas City, MO  64999-0102 St. Louis, MO 63197-0011

New Jersey

If you live in NEW JERSEY ...
     
and you are filing a Form ... and you ARE NOT ENCLOSING A PAYMENT, then use this address ... and you ARE ENCLOSING A PAYMENT, then use this address ...
1040 Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO  64999-0002 Kansas City, MO  64999-0102
1040A Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO  64999-0015 Kansas City, MO  64999-0115
1040EZ Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO  64999-0014 Kansas City, MO  64999-0114
1040-ES N/A Internal Revenue Service
P.O. Box 37007
Hartford, CT  06176-0007
1040-ES (NR) N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC  28201-1300
1040X Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO 64999 Kansas City, MO 64999
4868 Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 37009
Kansas City, MO 64999-0002 Hartford,  CT 06176-0009
 
If you live in NEW JERSEY ...
and you are filing a Form ... and you PREPARED YOUR OWN RETURN, then use this address ... and you USED A PAID PREPARER, then use this address ...
1040V with payment Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 37008
Kansas City, MO  64999-0102 Hartford,  CT  06176-0008

Nevada

If you live in NEVADA ...
     
and you are filing a Form ... and you ARE NOT ENCLOSING A PAYMENT, then use this address ... and you ARE ENCLOSING A PAYMENT, then use this address ...
1040 Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Fresno, CA  93888-0002 Fresno, CA  93888-0102
1040A Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Fresno, CA  93888-0015 Fresno, CA  93888-0115
1040EZ Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Fresno, CA  93888-0014 Fresno, CA  93888-0114
1040-ES N/A Internal Revenue Service
P.O. Box 510000
San Francisco, CA 94151-5100
1040-ES (NR) N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC  28201-1300
1040X Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Fresno, CA 93888-0422 Fresno, CA 93888-0422
4868 Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 7122
Fresno, CA 93888-0002 San Francisco, CA 94120-7122
1040-V Department  of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 7704
Fresno, CA 93888-0102 San Francisco, CA 94120-7704

New York

If you live in NEW YORK ...
     
and you are filing a Form ... and you ARE NOT ENCLOSING A PAYMENT, then use this address ... and you ARE ENCLOSING A PAYMENT, then use this address ...
1040 Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO  64999-0002 Kansas City, MO  64999-0102
1040A Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO  64999-0015 Kansas City, MO 64999-0115
1040EZ Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO  64999-0014 Kansas City, MO 64999-0114
1040-ES N/A Internal Revenue Service
P.O. Box 37007
Hartford, CT  06176-0007
1040-ES (NR) N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC  28201-1300
1040X Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO  64999 Kansas City, MO 64999
4868 Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 37009
Kansas City, MO  64999-0002 Hartford, CT   06176-0009
 
If you live in NEW YORK ...
and you are filing a Form ... and you PREPARED YOUR OWN RETURN, then use this address ... and you USED A PAID PREPARER, then use this address ...
1040V with payment Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 37008
Kansas City, MO  64999-0102 Hartford, CT   06176-0008

Oklahoma

If you live in OKLAHOMA ...
     
and you are filing a Form ... and you ARE NOT ENCLOSING A PAYMENT, then use this address ... and you ARE ENCLOSING A PAYMENT, then use this address ...
1040 Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Fresno, CA  93888-0002 Fresno, CA 93888-0102
1040A Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Fresno, CA 93888-0015 Fresno, CA  93888-0115
1040EZ Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Fresno, CA 93888-0014 Fresno, CA 93888-0114
1040-ES N/A Internal Revenue Service
P.O. Box 802502
Cincinnati, OH 45280-2502
1040-ES (NR) N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
1040X Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Fresno, CA  93888-0422 Fresno, CA  93888-0422
4868 Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 802503
Fresno, CA  93888-0002 Cincinnati, OH 45280-2503
 
If you live in OKLAHOMA ...
and you are filing a Form ... and you PREPARED YOUR OWN RETURN, then use this address ... and you USED A PAID PREPARER, then use this address ...
1040V with payment Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 802501
Fresno,  CA 93888-0102 Cincinnati,  OH 45280-2501

Oregon

If you live in OKLAHOMA ...
     
and you are filing a Form ... and you ARE NOT ENCLOSING A PAYMENT, then use this address ... and you ARE ENCLOSING A PAYMENT, then use this address ...
1040 Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Fresno, CA  93888-0002 Fresno, CA 93888-0102
1040A Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Fresno, CA 93888-0015 Fresno, CA  93888-0115
1040EZ Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Fresno, CA 93888-0014 Fresno, CA 93888-0114
1040-ES N/A Internal Revenue Service
P.O. Box 802502
Cincinnati, OH 45280-2502
1040-ES (NR) N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
1040X Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Fresno, CA  93888-0422 Fresno, CA  93888-0422
4868 Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 802503
Fresno, CA  93888-0002 Cincinnati, OH 45280-2503
 
If you live in OKLAHOMA ...
and you are filing a Form ... and you PREPARED YOUR OWN RETURN, then use this address ... and you USED A PAID PREPARER, then use this address ...
1040V with payment Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 802501
Fresno,  CA 93888-0102 Cincinnati,  OH 45280-2501

Pennsylvania

If you live in PENNSYLVANIA ...
     
and you are filing a Form ... and you ARE NOT ENCLOSING A PAYMENT, then use this address ... and you ARE ENCLOSING A PAYMENT, then use this address ...
1040 Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO  64999-0002 Kansas City, MO  64999-0102
1040A Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO  64999-0015 Kansas City, MO  64999-0115
1040EZ Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO  64999-0014 Kansas City, MO  64999-0114
1040-ES N/A Internal Revenue Service
P.O. Box 37007
Hartford, CT 06176-0007
1040-ES (NR) N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC  28201-1300
1040X Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Kansas City, MO 64999 Kansas City, MO 64999
4868 Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 37009
Kansas City, MO 64999-0002 Hartford,  CT 06176-0009
 
If you live in PENNSYLVANIA ...
and you are filing a Form ... and you PREPARED YOUR OWN RETURN, then use this address ... and you USED A PAID PREPARER, then use this address ...
1040V with payment Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 37008 
Kansas City, MO  64999-0102 Hartford,  CT 06176-0008   

South Carolina

If you live in SOUTH CAROLINA ...
     
and you are filing a Form ... and you ARE NOT ENCLOSING A PAYMENT, then use this address ... and you ARE ENCLOSING A PAYMENT, then use this address ...
1040 Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Atlanta, GA  39901-0002 Atlanta, GA  39901-0102
1040A Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Atlanta, GA  39901-0015 Atlanta, GA  39901-0115
1040EZ Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Atlanta, GA  39901-0014 Atlanta, GA  39901-0114
1040-ES N/A Internal Revenue Service
P.O. Box 105225
Atlanta, GA 30348-5225
1040-ES (NR) N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC  28201-1300
1040X Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Atlanta, GA 39901 Atlanta, GA 39901
4868 Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 105050
Atlanta, GA 39901-0002 Atlanta, GA 30348-5050
 
If you live in SOUTH CAROLINA ...
and you are filing a Form ... and you PREPARED YOUR OWN RETURN, then use this address ... and you USED A PAID PREPARER, then use this address ...
1040V with payment Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 105017
Atlanta, GA  39901-0102 Atlanta, GA 30348-5017

Tennessee

If you live in TENNESSEE ...
     
and you are filing a Form ... and you ARE NOT ENCLOSING A PAYMENT, then use this address ... and you ARE ENCLOSING A PAYMENT, then use this address ...
1040 Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Austin, TX  73301-0002 Austin, TX  73301-0102
1040A Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Austin, TX  73301-0015 Austin, TX  73301-0115
1040EZ Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Austin, TX  73301-0014 Austin, TX  73301-0114
1040-ES N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC  28201-1300
1040-ES (NR) N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC  28201-1300
1040X Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Austin, TX 73301 Austin, TX 73301
4868 Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 1302
Austin, TX 73301-0002 Charlotte, NC 28201-1302
 
If you live in TENNESSEE ...
and you are filing a Form ... and you PREPARED YOUR OWN RETURN, then use this address ... and you USED A PAID PREPARER, then use this address ...
1040V with payment Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 1214
Austin, TX  73301-0102 Charlotte, NC  28201-1214

Texas

If you live in TEXAS ...
     
and you are filing a Form ... and you ARE NOT ENCLOSING A PAYMENT, then use this address ... and you ARE ENCLOSING A PAYMENT, then use this address ...
1040 Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Austin, TX  73301-0002 Austin, TX  73301-0102
1040A Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Austin, TX  73301-0015 Austin, TX  73301-0115
1040EZ Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Austin, TX  73301-0014 Austin, TX  73301-0114
1040-ES N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC  28201-1300
1040-ES (NR) N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
1040X Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Austin, TX 73301 Austin, TX 73301
4868 Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 1302
Austin, TX 73301-0002 Charlotte, NC 28201-1302
 
If you live in TEXAS ...
and you are filing a Form ... and you PREPARED YOUR OWN RETURN, then use this address ... and you USED A PAID PREPARER, then use this address ...
1040V with payment Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 1214
Austin, TX  73301-0102 Charlotte, NC  28201-1214

Washington

If you live in WASHINGTON ...
     
and you are filing a Form ... and you ARE NOT ENCLOSING A PAYMENT, then use this address ... and you ARE ENCLOSING A PAYMENT, then use this address ...
1040 Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Fresno, CA  93888-0002 Fresno, CA  93888-0102
1040A Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Fresno, CA  93888-0015 Fresno, CA  93888-0115
1040EZ Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Fresno, CA  93888-0014 Fresno, CA  93888-0114
1040-ES N/A Internal Revenue Service
P.O. Box 510000
San Francisco, CA 94151-5100
1040-ES (NR) N/A Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
1040X Department of the Treasury Department of the Treasury
Internal Revenue Service Internal Revenue Service
Fresno, CA 93888-0422 Fresno, CA 93888-0422
4868 Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 7122
Fresno, CA 93888-0002 San Francisco, CA 94120-7122
 
If you live in WASHINGTON ...
and you are filing a Form ... and you PREPARED YOUR OWN RETURN, then use this address ... and you USED A PAID PREPARER, then use this address ...
1040V with payment Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 7704
Fresno, CA  93888-0102 San Francisco, CA 94120-7704