"Where to File Your Taxes" (for Form 944(SP))
| IF you are located in... | Without a payment... | With a payment... |
|---|---|---|
| Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin | Department of the Treasury Internal Revenue Service Cincinnati, OH 45999-0044 |
Internal Revenue Service P.O. Box 804522 Cincinnati, OH 45280-4522 |
| Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0044 |
Internal Revenue Service P.O. Box 37944 Hartford, CT 06176-7944 |
| No legal residence or principal place of business in any state. | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409-9101 |
Internal Revenue Service P.O. Box 37944 Hartford, CT 06176-7944 |
|
EXCEPTION for Exempt Organizations, Federal, State and local Government Entities and Indian Tribal Government Entities regardless of location. |
Internal Revenue Service P.O. Box 409101 Ogden, UT 84409-9101 |
Internal Revenue Service P.O. Box 37944 Hartford, CT 06176-7944 |
Page Last Reviewed or Updated: 2013-01-03
