Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040
These Where to File addresses are to be used ONLY by TAXPAYERS AND TAX PROFESSIONALS FILING FORM 1040 during Calendar Year 2013.
PLEASE NOTE: The PO Box numbers for mail directed to Louisville, Kentucky were originally published with incorrect four-digit PO Box numbers. The PO Box numbers have been corrected to reflect the correct six-digit PO Box numbers. If you used the four-digit PO Box numbers, your mail will be directed to the correct processing location; however, to ensure efficient delivery of your mail, please use only the six-digit PO Box numbers.
| If you live in... | And you ARE NOT enclosing a payment use this address | and you ARE enclosing a payment use this address |
|---|---|---|
| Alabama, Georgia, Kentucky, Missouri, New Jersey, North Carolina, South Carolina, Tennessee, Virginia | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 |
Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| Florida, Louisiana, Mississippi, Texas | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 |
Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| Alaska, Arizona, California, Colorado, Hawaii, Idaho, New Mexico, Nevada, Oregon, Utah, Washington, Wyoming | Department of the Treasury Internal Revenue Service Fresno, CA 93888-0002 |
Internal Revenue Service P.O. Box 7704 San Francisco, CA 94120-7704 |
| Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, North Dakota, Ohio, Oklahoma, South Dakota, Wisconsin | Department of the Treasury Internal Revenue Service Fresno, CA 93888-0002 |
Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York, Pennsylvania, Rhode Island, Vermont, West Virginia |
Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 |
Internal Revenue Service P.O. Box 37008 Hartford, CT 06176-0008 |
Form 1040 Addresses for taxpayers who are non-residents
| If you live... | Use this address if you ARE NOT ENCLOSING A PAYMENT | Use this address if you ARE ENCLOSING A PAYMENT |
|
A foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are a dual-status alien |
Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA |
Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303 USA |
| If you are... |
|---|
| * If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub 570. |
Page Last Reviewed or Updated: 2013-01-31
