Where to Send Your Individual Tax Account Balance Due Payments
| If you are a self-employed individual, i.e., file a Schedule C or F with your Form 1040, and you live in the following states: |
Send your payments here: |
|---|---|
| Illinois, Indiana, Iowa, Kansas, Kentucky, Michigan, Minnesota, Missouri, Nebraska, North Dakota, New Jersey, Pennsylvania, Ohio, South Dakota, West Virginia, Wisconsin |
Internal Revenue Service Center |
| Connecticut, Maine, Massachusetts, New Hampshire, New York, Rhode Island, Vermont |
Internal Revenue Service Center |
| Alabama, Arkansas, Georgia, Louisiana, Mississippi, Oklahoma, Tennessee, Texas | Internal Revenue Service Center Cincinnati, OH 45999-0150 |
| Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming | Internal Revenue Service Center Ogden, UT 84201-0010 |
| District of Columbia, Delaware, Florida, Maryland, North Carolina, South Carolina, Virginia |
Internal Revenue Service Center |
| If you are a wage earner, i.e., not self-employed, and you live in the following states: |
Send your payments here: |
|---|---|
| Arizona, Colorado, Idaho, Kansas, Montana, Nebraska, North Dakota, New Mexico, Oklahoma, South Dakota, Texas, Utah, Wyoming | Internal Revenue Service Center Austin, TX 73301-0010 |
| Alabama, Arkansas, Florida, Georgia, Iowa, Louisiana, Minnesota, Mississippi, Missouri, Tennessee | Internal Revenue Service Center Atlanta, GA 39901-0010 |
| Alaska, California, Connecticut, Hawaii, Maine, Massachusetts, Nevada, New Hampshire, New Jersey, New York, Oregon, Pennsylvania, Rhode Island, Vermont, Washington | Internal Revenue Service Center Fresno, CA 93888-0010 |
| Delaware, District of Columbia, Illinois, Indiana, Kentucky, Michigan, Maryland, Ohio, North Carolina, South Carolina, Virginia, West Virginia, Wisconsin | Internal Revenue Service Center Kansas City, MO 64999-0010 |
| All APO and FPO addresses, American Samoa, non-permanent residents of Guam or the Virgin Islands*, Puerto Rico (or if excluding income under Internal Revenue Code Section 933), a foreign country: U.S. citizens and those filing Form 2555, 2555-EZ, or 4563 |
Send your payments here: Internal Revenue Service Center Kansas City, MO 64999-0202 U.S.A. |
Page Last Reviewed or Updated: 14-Aug-2012
