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Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040A

These Where to File addresses are to be used ONLY by TAXPAYERS AND TAX PROFESSIONALS FILING FORM 1040-A during Calendar Year 2013.

**Use the address indicated to send Form 1040A**
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 64999-0015	Internal Revenue Service P.O. Box 1000 Louisville, KY 40291-1000
Florida, Louisiana, Mississippi, Texas	Department of the Treasury Internal Revenue Service Austin, TX 73301-0015	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 93888-0015	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 93888-0015	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 64999-0015	Internal Revenue Service P.O. Box 37008 Hartford, CT 06176-0008

**Send the Form 1040A as indicated for the following:**
If you live in:	and you ARE NOT Enclosing A Payment, then use this address	and you Are Enclosing A Payment, then use this address...
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 ***If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570	Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA	Internal Revenue Service P. O. Box 1303 Charlotte, NC 28201-1303 USA

**Form 1040 Addresses for taxpayers who are permanent residents of Guam or the US Virgin Islands**
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: 2012-12-18