"Where to File Your Taxes" (for Form 944)
| 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 |
Department of the Treasury |
|
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 |
|
No legal residence or principal place of business in any state. |
Internal Revenue Service |
Internal Revenue Service |
|
EXCEPTION for Exempt Organizations, Federal, State and local Government Entities and Indian Tribal Government Entities regardless of location. |
Department of the Treasury |
Internal Revenue Service |
