Filing your federal tax return is a crucial annual task for every U.S. taxpayer. While electronic filing is increasingly popular, there are still situations where you might need to mail your tax return to the IRS. Knowing where to send your federal tax return is essential to ensure timely and correct processing, avoiding potential delays or complications. This guide provides you with the most up-to-date information on IRS mailing addresses, categorized by state and tax form, to simplify the process and ensure your tax return reaches the right destination.
It’s important to note that the IRS uses different mailing addresses depending on the state you reside in and the specific tax form you are filing. Furthermore, the address may even vary based on whether you are enclosing a payment with your return. This detailed guide will break down the correct addresses for Form 1040, 1040-SR, 1040-ES, 1040-V, amended returns (1040-X), and extensions (Form 4868), ensuring you send your documents to the precise location for your situation.
For those who prefer electronic filing, remember that IRS Free File offers options for free e-filing through guided tax software or fillable forms, potentially eliminating the need for mailing altogether. However, if you need to mail your return, continue reading to find the accurate Where To Send Federal Tax Return address based on your state.
IRS Mailing Addresses by State for Individual Tax Returns
The following tables provide the specific IRS mailing addresses for individual federal tax returns. These addresses are categorized by state and further differentiated by whether you are enclosing a payment or not. Ensure you locate your state and the form you are filing to use the correct address.
Alabama
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| 1040-X | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 | Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302 |
Alaska
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of Treasury Internal Revenue Service Ogden, UT 84201-0045 | Internal Revenue Service P O Box 802503 Cincinnati, OH 45280-2503 |
Arizona
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 | Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 |
Arkansas
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-ES (NR) | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-X | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
California
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of Treasury Internal Revenue Service Ogden, UT 84201-0045 | Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 |
Colorado
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 | Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 |
Connecticut
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-ES (NR) | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
Delaware
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-ES (NR) | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, Mo 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
District of Columbia
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-ES (NR) | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
Florida
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| 1040-X | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 | Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302 |
Georgia
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| 1040-X | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 | Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302 |
Hawaii
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 1040-X | Department of Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of Treasury Internal Revenue Service Ogden, UT 84201-0045 | Internal Revenue Service P O Box 802503 Cincinnati, OH 45280-2503 |
Idaho
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 | Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 |
Illinois
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-ES (NR) | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
Indiana
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-ES (NR) | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
Iowa
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-ES (NR) | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
Kansas
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 | Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 |
Kentucky
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-ES (NR) | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
Louisiana
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| 1040-X | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 | Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302 |
Maine
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-ES (NR) | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
Maryland
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-ES (NR) | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
Massachusetts
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-ES (NR) | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
Michigan
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 | Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 |
Minnesota
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-ES (NR) | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
Mississippi
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| 1040-X | Department of the Treasury Internal Revenue Service Austin, TX 73301 -0052 | Department of the Treasury Internal Revenue Service Austin, TX 73301 – 0052 |
| 4868 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 | Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302 |
Missouri
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-ES (NR) | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
Montana
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 | Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 |
Nebraska
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 | Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 |
Nevada
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 | Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 |
New Hampshire
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-ES(NR) | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
New Jersey
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-ES(NR) | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
New Mexico
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Austin, Texas 73301-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 | Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 |
New York
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-ES(NR) | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City MO 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
North Carolina
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| 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 |
| 1040V | N/A | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| 1040X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 | Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302 |
North Dakota
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201- 0052 |
| 4868 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 | Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 |
Ohio
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 | Department of the Treasury P.O. Box 802503 Cincinnati, OH 45280-2503 |
Oklahoma
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-ES(NR) | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-X | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
Oregon
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 | Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 |
Pennsylvania
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 | Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 |
Rhode Island
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-ES(NR) | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
South Carolina
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 | Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302 |
South Dakota
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 | Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 |
Tennessee
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 | Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302 |
Texas
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| 1040-X | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 | Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302 |
Utah
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 | Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 |
Vermont
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-ES(NR) | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
Virginia
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-ES(NR) | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
Washington
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 | Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 |
West Virginia
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P. O. Box 931100 Louisville, KY 40293-1100 |
| 1040-ES(NR) | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
Wisconsin
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-ES(NR) | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
Wyoming
| Filing Form… | Not enclosing a payment use this address… | Enclosing a payment use this address… |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 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 |
| 1040-V | N/A | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 | Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 |
International Filing Addresses
For taxpayers and tax professionals filing individual federal tax returns from international locations, please use the following address:
International Addresses
| Filing Form… | Address |
|---|---|
| Form 1040, 1040-SR, 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 |
| Form 1040-ES (NR) | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| Form 4868 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 |
Addresses for Tax-Exempt and Government Entities
Specific addresses are designated for tax-exempt organizations and government entities. Refer to the IRS website or specific form instructions for where to send federal tax return for these entities, as they differ from individual returns.
Private Delivery Services (PDS)
If you are using a Private Delivery Service (PDS) to mail your tax return, it’s important to use services designated by the IRS to meet the “timely mailing as timely filing/paying” rule. Check the IRS website for a list of approved PDS providers and ensure you are using the correct designated address provided by the PDS, which may differ from standard postal addresses.
Conclusion
Mailing your federal tax return to the correct IRS address is a critical step in tax compliance. This guide provides detailed information on where to send federal tax return based on your state, the tax form, and whether you are including a payment. Always double-check the IRS website for the most current information and any updates to mailing addresses before sending your tax documents. Using the correct address ensures your return is processed efficiently and helps you avoid any unnecessary delays or issues with your tax filing.
