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

**Form 1040EZ Addresses for Taxpayers living in the 50 States**
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 64999-0014	Internal Revenue Service P.O. Box 1000 Louisville, KY 40291-1000
Florida, Louisiana, Mississippi, Texas	Department of the Treasury Internal Revenue Service Austin, TX 73301-0014	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 93888-0014	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 93888-0014	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 64999-0014	Internal Revenue Service P.O. Box 37008 Hartford, CT 06176-0008

**Form 1040EZ Addresses for Taxpayers who are Non-Residents and other Special Circumstances**
If you live in...	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 ***If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570	Department of Treasury Internal Revenue Service Austin, TX 73301-0215 USA	Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303 USA

Guam
Permanent residents:

Send Form 1040EZ and payments to:
Department of Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921

Virgin Islands
Permanent residents:

Send Form 1040EZ and payments to:
V.I. Bureau of Internal Revenue
6115 Estate Smith Bay, Suite 225
St. Thomas, VI 00802

Page Last Reviewed or Updated: 2012-12-18