Tax Returns - Where to File with the IRS

Arizona

If you live in ARIZONA ...
and you are filing a Form ...	and you ARE NOT ENCLOSING A PAYMENT, then use this address ...	and you ARE ENCLOSING A PAYMENT, then use this address ...
1040	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA  93888-0002	Fresno, CA  93888-0102
1040A	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA  93888-0015	Fresno, CA  93888-0115
1040EZ	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA  93888-0014	Fresno, CA  93888-0114
1040-ES	N/A	Internal Revenue Service
		P.O. Box 802502
		Cincinnati, OH 45280-2502
1040-ES (NR)	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC 28201-1300
1040X	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA 93888 -0422	Fresno, CA 93888-0422
4868	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 802503
	Fresno, CA 93888-0002	Cincinnati, OH 45280-2503
If you live in Arizona...
and you are filing a Form ...	and you PREPARED YOUR OWN RETURN, then use this address ...	and you USED A PAID PREPARER, then use this address ...
1040V with payment	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 802501
	Fresno, CA  93888-0102	Cincinnati, OH 45280-2501

  

California

 

If you live in California...
and you are filing a Form ...	and you ARE NOT ENCLOSING A PAYMENT, then use this address ...	and you ARE ENCLOSING A PAYMENT, then use this address ...
1040	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA  93888-0002	Fresno, CA  93888-0102
1040A	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA  93888-0015	Fresno, CA  93888-0115
1040EZ	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA  93888-0014	Fresno, CA  93888-0114
1040-ES	N/A	Internal Revenue Service
		P.O. Box 510000
		San Francisco, CA  94151-5100
1040-ES (NR)	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC 28201-1300
1040X	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA 93888-0422	Fresno, CA 93888-0422
4868	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 7122
	Fresno, CA 93888-0002	San Francisco, CA  94120-7122
If you live in California...
and you are filing a Form ...	and you PREPARED YOUR OWN RETURN, then use this address ...	and you USED A PAID PREPARER, then use this address ...
1040V with payment	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 7704
	Fresno, CA  93888-0102	San Francisco, CA 94120-7704

  

Colorado

 

If you live in Colorado...
and you are filing a Form ...	and you ARE NOT ENCLOSING A PAYMENT, then use this address ...	and you ARE ENCLOSING A PAYMENT, then use this address ...
1040	Department of the Treasury Internal Revenue Service	Department of the Treasury
	Fresno, CA 93888-0002	Internal Revenue Service
		Fresno, CA  93888-0102
1040A	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA  93888-0015	Fresno, CA  93888-0115
1040EZ	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA  93888-0014	Fresno, CA  93888-0114
1040-ES	N/A	Internal Revenue Service
		P.O. Box 510000
		San Francisco, CA 94151-5100
1040-ES (NR)	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC 28201-1300
1040X	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA 93888-0422	Fresno, CA 93888-0422
4868	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 7122
	Fresno, CA  93888-0002	San Francisco, CA 94120-7122
If you live in Colorado...
and you are filing a Form ...	and you PREPARED YOUR OWN RETURN, then use this address ...	and you USED A PAID PREPARER, then use this address ...
1040V with payment	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 7704
	Fresno, CA  93888-0102	San Francisco, CA 94120-7704

 

District of Columbia

 

If you live in DISTRICT OF COLUMBIA ...
and you are filing a Form ...	and you ARE NOT ENCLOSING A PAYMENT, then use this address ...	and you ARE ENCLOSING A PAYMENT, then use this address ...
1040	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO 64999-0002	Kansas City, MO 64999-0102
1040A	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO 64999-0015	Kansas City, MO 64999-0115
1040EZ	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO 64999-0014	Kansas City, MO 64999-0114
1040-ES	N/A	Internal Revenue Service
		P.O. Box 37007
		Hartford, CT 06176-0007
1040-ES (NR)	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC 28201-1300
1040X	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO 64999	Kansas City, MO 64999
4868	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 37009
	Kansas City, MO 64999-0002	Hartford, CT 06176-0009
If you live in DISTRICT OF COLUMBIA ...
and you are filing a Form ...	and you PREPARED YOUR OWN RETURN, then use this address ...	and you USED A PAID PREPARER, then use this address ...
1040V with payment	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 37008
	Kansas City, MO 64999-0102	Hartford, CT 06176-0008

 

Florida

 

If you live in FLORIDA ...
and you are filing a Form ...	and you ARE NOT ENCLOSING A PAYMENT, then use this address ...	and you ARE ENCLOSING A PAYMENT, then use this address ...
1040	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Atlanta, GA  39901-0002	Atlanta, GA  39901-0102
1040A	Department  of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Atlanta, GA  39901-0015	Atlanta, GA  39901-0115
1040EZ	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Atlanta, GA  39901-0014	Atlanta, GA 39901-0114
1040-ES	N/A	Internal Revenue Service
		P.O. Box 105225
		Atlanta, GA 30348-5225
1040-ES (NR)	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC 28201-1300
1040X	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Atlanta, GA 39901	Atlanta, GA 39901
4868	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 105050
	Atlanta, GA 39901-0002	Atlanta, GA 30348-5050
If you live in FLORIDA...
and you are filing a Form ...	and you PREPARED YOUR OWN RETURN, then use this address ...	and you USED A PAID PREPARER, then use this address ...
1040V with payment	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 105017
	Atlanta, GA  39901-0102	Atlanta, GA 30348-5017

 

Georgia

 

If you live in GEORGIA ...
and you are filing a Form ...	and you ARE NOT ENCLOSING A PAYMENT, then use this address ...	and you ARE ENCLOSING A PAYMENT, then use this address ...
1040	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Atlanta, GA  39901-0002	Atlanta, GA  39901-0102
1040A	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Atlanta, GA  39901-0015	Atlanta, GA  39901-0115
1040EZ	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Atlanta, GA  39901-0014	Atlanta, GA  39901-0114
1040-ES	N/A	Internal Revenue Service
		P.O. Box 105225
		Atlanta, GA 30348-5225
1040-ES (NR)	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC 28201-1300
1040X	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Atlanta, GA 39901	Atlanta, GA 39901
4868	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 105050
	Atlanta, GA 39901-0002	Atlanta, GA 30348-5050
If you live in GEORGIA ...
and you are filing a Form ...	and you PREPARED YOUR OWN RETURN, then use this address ...	and you USED A PAID PREPARER, then use this address ...
1040V with payment	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 105017
	Atlanta, GA  39901-0102	Atlanta, GA 30348-5017

 

Illinois

 

If you live in ILLINOIS ...
and you are filing a Form ...	and you ARE NOT ENCLOSING A PAYMENT, then use this address ...	and you ARE ENCLOSING A PAYMENT, then use this address ...
1040	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA  93888-0002	Fresno, CA 93888-0102
1040A	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA 93888-0015	Fresno, CA  93888-0115
1040EZ	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA 93888-0014	Fresno, CA 93888-0114
1040-ES	N/A	Internal Revenue Service
		P.O. Box 802502
		Cincinnati, OH 45280-2502
1040-ES (NR)	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC 28201-1300
1040X	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA 93888-0422	Fresno, CA 93888-0422
4868	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 802503
	Fresno, CA 93888-0002	Cincinnati, OH 45280-2503
If you live in ILLINOIS ...
and you are filing a Form ...	and you PREPARED YOUR OWN RETURN, then use this address ...	and you USED A PAID PREPARER, then use this address ...
1040V with payment	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 802501
	Fresno, CA 93888-0102	Cincinnati, OH 45280-2501

 

Indiana

 

If you live in INDIANA ...
and you are filing a Form ...	and you ARE NOT ENCLOSING A PAYMENT, then use this address ...	and you ARE ENCLOSING A PAYMENT, then use this address ...
1040	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO  64999-0002	Kansas City, MO  64999-0102
1040A	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO  64999-0015	Kansas City, MO  64999-0115
1040EZ	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO  64999-0014	Kansas City, MO  64999-0114
1040-ES	N/A	Internal Revenue Service
		P.O. Box 970006
		St. Louis, MO 63197-0006
1040-ES (NR)	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC 28201-1300
1040X	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO 64999	Kansas City, MO 64999
4868	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 970028
	Kansas City, MO 64999-0002	St. Louis, MO 63197-0028
If you live in INDIANA ...
and you are filing a Form ...	and you PREPARED YOUR OWN RETURN, then use this address ...	and you USED A PAID PREPARER, then use this address ...
1040V with payment	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 970011
	Kansas City, MO  64999-0102	St. Louis, MO 63197-0011

 

Louisiana

 

If you live in LOUISIANA ...
and you are filing a Form ...	and you ARE NOT ENCLOSING A PAYMENT, then use this address ...	and you ARE ENCLOSING A PAYMENT, then use this address ...
1040	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Austin, TX  73301-0002	Austin, TX  73301-0102
1040A	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Austin, TX  73301-0015	Austin, TX  73301-0115
1040EZ	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Austin, TX  73301-0014	Austin, TX  73301-0114
1040-ES	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC  28201-1300
1040-ES (NR)	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC  28201-1300
1040X	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Austin, TX 73301	Austin, TX 73301
4868	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 1302
	Austin, TX 73301-0002	Charlotte, NC 28201-1302
If you live in LOUISIANA ...
and you are filing a Form ...	and you PREPARED YOUR OWN RETURN, then use this address ...	and you USED A PAID PREPARER, then use this address ...
1040V with payment	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 1214
	Austin, TX  73301-0102	Charlotte, NC  28201-1214

 

 

Maryland

 

If you live in MARYLAND ...
and you are filing a Form ...	and you ARE NOT ENCLOSING A PAYMENT, then use this address ...	and you ARE ENCLOSING A PAYMENT, then use this address ...
1040	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO 64999-0002	Kansas City, MO 64999-0102
1040A	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City,  MO 64999-0015	Kansas City, MO 64999-0115
1040EZ	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City. MO 64999-0014	Kansas City, MO 64999-0114
1040-ES	N/A	Internal Revenue Service
		P.O. Box 37007
		Hartford, CT 06176-0007
1040-ES (NR)	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC 28201-1300
1040X	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO 64999	Kansas City, MO 64999
4868	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 37009
	Kansas City, MO 64999-0002	Hartford, CT 06176-0009
If you live in MARYLAND ...
and you are filing a Form ...	and you PREPARED YOUR OWN RETURN, then use this address ...	and you USED A PAID PREPARER, then use this address ...
1040V with payment	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 37008
	Kansas City, MO 64999-0102	Hartford, CT 06176-0008

 

Michigan

 

If you live in MICHIGAN ...
and you are filing a Form ...	and you ARE NOT ENCLOSING A PAYMENT, then use this address ...	and you ARE ENCLOSING A PAYMENT, then use this address ...
1040	Department of the Treasury	Department of the Teasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO  64999-0002	Kansas City, MO  64999-0102
1040A	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO  64999-0015	Kansas City, MO  64999-0115
1040EZ	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO  64999-0014	Kansas City, MO  64999-0114
1040-ES	N/A	Internal Revenue Service
		P.O. Box 970006
		St. Louis, MO 63197-0006
1040-ES (NR)	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC 28201-1300
1040X	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO 64999	Kansas City, MO 64999
4868	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 970028
	Kansas City, MO 64999-0002	St. Louis, MO 63197-0028
If you live in MICHIGAN ...
and you are filing a Form ...	and you PREPARED YOUR OWN RETURN, then use this address ...	and you USED A PAID PREPARER, then use this address ...
1040V with payment	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 970011
	Kansas City, MO  64999-0102	St. Louis, MO 63197-0011

 

Missouri

 

If you live in MISSOURI ...
and you are filing a Form ...	and you ARE NOT ENCLOSING A PAYMENT, then use this address ...	and you ARE ENCLOSING A PAYMENT, then use this address ...
1040	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO  64999-0002	Kansas City, MO  64999-0102
1040A	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO  64999-0015	Kansas City, MO  64999-0115
1040EZ	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO  64999-0014	Kansas City, MO 64999-0114
1040-ES	N/A	Internal Revenue Service
		P.O. Box 970006
		St. Louis, MO 63197-0006
1040-ES (NR)	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC 28201-1300
1040X	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO 64999	Kansas City, MO 64999
4868	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 970028
	Kansas City, MO 64999-0002	St. Louis, MO 63197-0028
If you live in MISSOURI ...
and you are filing a Form ...	and you PREPARED YOUR OWN RETURN, then use this address ...	and you USED A PAID PREPARER, then use this address ...
1040V with payment	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 970011
	Kansas City, MO  64999-0102	St. Louis, MO 63197-0011

 

New Jersey

 

If you live in NEW JERSEY ...
and you are filing a Form ...	and you ARE NOT ENCLOSING A PAYMENT, then use this address ...	and you ARE ENCLOSING A PAYMENT, then use this address ...
1040	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO  64999-0002	Kansas City, MO  64999-0102
1040A	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO  64999-0015	Kansas City, MO  64999-0115
1040EZ	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO  64999-0014	Kansas City, MO  64999-0114
1040-ES	N/A	Internal Revenue Service
		P.O. Box 37007
		Hartford, CT  06176-0007
1040-ES (NR)	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC  28201-1300
1040X	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO 64999	Kansas City, MO 64999
4868	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 37009
	Kansas City, MO 64999-0002	Hartford,  CT 06176-0009
If you live in NEW JERSEY ...
and you are filing a Form ...	and you PREPARED YOUR OWN RETURN, then use this address ...	and you USED A PAID PREPARER, then use this address ...
1040V with payment	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 37008
	Kansas City, MO  64999-0102	Hartford,  CT  06176-0008

 

Nevada

 

If you live in NEVADA ...
and you are filing a Form ...	and you ARE NOT ENCLOSING A PAYMENT, then use this address ...	and you ARE ENCLOSING A PAYMENT, then use this address ...
1040	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA  93888-0002	Fresno, CA  93888-0102
1040A	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA  93888-0015	Fresno, CA  93888-0115
1040EZ	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA  93888-0014	Fresno, CA  93888-0114
1040-ES	N/A	Internal Revenue Service
		P.O. Box 510000
		San Francisco, CA 94151-5100
1040-ES (NR)	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC  28201-1300
1040X	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA 93888-0422	Fresno, CA 93888-0422
4868	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 7122
	Fresno, CA 93888-0002	San Francisco, CA 94120-7122
1040-V	Department  of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 7704
	Fresno, CA 93888-0102	San Francisco, CA 94120-7704

 

New York

 

If you live in NEW YORK ...
and you are filing a Form ...	and you ARE NOT ENCLOSING A PAYMENT, then use this address ...	and you ARE ENCLOSING A PAYMENT, then use this address ...
1040	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO  64999-0002	Kansas City, MO  64999-0102
1040A	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO  64999-0015	Kansas City, MO 64999-0115
1040EZ	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO  64999-0014	Kansas City, MO 64999-0114
1040-ES	N/A	Internal Revenue Service
		P.O. Box 37007
		Hartford, CT  06176-0007
1040-ES (NR)	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC  28201-1300
1040X	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO  64999	Kansas City, MO 64999
4868	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 37009
	Kansas City, MO  64999-0002	Hartford, CT   06176-0009
If you live in NEW YORK ...
and you are filing a Form ...	and you PREPARED YOUR OWN RETURN, then use this address ...	and you USED A PAID PREPARER, then use this address ...
1040V with payment	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 37008
	Kansas City, MO  64999-0102	Hartford, CT   06176-0008

 

Oklahoma

 

If you live in OKLAHOMA ...
and you are filing a Form ...	and you ARE NOT ENCLOSING A PAYMENT, then use this address ...	and you ARE ENCLOSING A PAYMENT, then use this address ...
1040	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA  93888-0002	Fresno, CA 93888-0102
1040A	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA 93888-0015	Fresno, CA  93888-0115
1040EZ	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA 93888-0014	Fresno, CA 93888-0114
1040-ES	N/A	Internal Revenue Service
		P.O. Box 802502
		Cincinnati, OH 45280-2502
1040-ES (NR)	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC 28201-1300
1040X	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA  93888-0422	Fresno, CA  93888-0422
4868	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 802503
	Fresno, CA  93888-0002	Cincinnati, OH 45280-2503
If you live in OKLAHOMA ...
and you are filing a Form ...	and you PREPARED YOUR OWN RETURN, then use this address ...	and you USED A PAID PREPARER, then use this address ...
1040V with payment	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 802501
	Fresno,  CA 93888-0102	Cincinnati,  OH 45280-2501

 

Oregon

 

If you live in OKLAHOMA ...
and you are filing a Form ...	and you ARE NOT ENCLOSING A PAYMENT, then use this address ...	and you ARE ENCLOSING A PAYMENT, then use this address ...
1040	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA  93888-0002	Fresno, CA 93888-0102
1040A	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA 93888-0015	Fresno, CA  93888-0115
1040EZ	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA 93888-0014	Fresno, CA 93888-0114
1040-ES	N/A	Internal Revenue Service
		P.O. Box 802502
		Cincinnati, OH 45280-2502
1040-ES (NR)	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC 28201-1300
1040X	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA  93888-0422	Fresno, CA  93888-0422
4868	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 802503
	Fresno, CA  93888-0002	Cincinnati, OH 45280-2503
If you live in OKLAHOMA ...
and you are filing a Form ...	and you PREPARED YOUR OWN RETURN, then use this address ...	and you USED A PAID PREPARER, then use this address ...
1040V with payment	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 802501
	Fresno,  CA 93888-0102	Cincinnati,  OH 45280-2501

 

Pennsylvania

 

If you live in PENNSYLVANIA ...
and you are filing a Form ...	and you ARE NOT ENCLOSING A PAYMENT, then use this address ...	and you ARE ENCLOSING A PAYMENT, then use this address ...
1040	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO  64999-0002	Kansas City, MO  64999-0102
1040A	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO  64999-0015	Kansas City, MO  64999-0115
1040EZ	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO  64999-0014	Kansas City, MO  64999-0114
1040-ES	N/A	Internal Revenue Service
		P.O. Box 37007
		Hartford, CT 06176-0007
1040-ES (NR)	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC  28201-1300
1040X	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Kansas City, MO 64999	Kansas City, MO 64999
4868	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 37009
	Kansas City, MO 64999-0002	Hartford,  CT 06176-0009
If you live in PENNSYLVANIA ...
and you are filing a Form ...	and you PREPARED YOUR OWN RETURN, then use this address ...	and you USED A PAID PREPARER, then use this address ...
1040V with payment	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 37008
	Kansas City, MO  64999-0102	Hartford,  CT 06176-0008

 

South Carolina

 

If you live in SOUTH CAROLINA ...
and you are filing a Form ...	and you ARE NOT ENCLOSING A PAYMENT, then use this address ...	and you ARE ENCLOSING A PAYMENT, then use this address ...
1040	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Atlanta, GA  39901-0002	Atlanta, GA  39901-0102
1040A	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Atlanta, GA  39901-0015	Atlanta, GA  39901-0115
1040EZ	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Atlanta, GA  39901-0014	Atlanta, GA  39901-0114
1040-ES	N/A	Internal Revenue Service
		P.O. Box 105225
		Atlanta, GA 30348-5225
1040-ES (NR)	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC  28201-1300
1040X	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Atlanta, GA 39901	Atlanta, GA 39901
4868	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 105050
	Atlanta, GA 39901-0002	Atlanta, GA 30348-5050
If you live in SOUTH CAROLINA ...
and you are filing a Form ...	and you PREPARED YOUR OWN RETURN, then use this address ...	and you USED A PAID PREPARER, then use this address ...
1040V with payment	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 105017
	Atlanta, GA  39901-0102	Atlanta, GA 30348-5017

 

Tennessee

 

If you live in TENNESSEE ...
and you are filing a Form ...	and you ARE NOT ENCLOSING A PAYMENT, then use this address ...	and you ARE ENCLOSING A PAYMENT, then use this address ...
1040	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Austin, TX  73301-0002	Austin, TX  73301-0102
1040A	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Austin, TX  73301-0015	Austin, TX  73301-0115
1040EZ	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Austin, TX  73301-0014	Austin, TX  73301-0114
1040-ES	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC  28201-1300
1040-ES (NR)	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC  28201-1300
1040X	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Austin, TX 73301	Austin, TX 73301
4868	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 1302
	Austin, TX 73301-0002	Charlotte, NC 28201-1302
If you live in TENNESSEE ...
and you are filing a Form ...	and you PREPARED YOUR OWN RETURN, then use this address ...	and you USED A PAID PREPARER, then use this address ...
1040V with payment	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 1214
	Austin, TX  73301-0102	Charlotte, NC  28201-1214

 

Texas

 

If you live in TEXAS ...
and you are filing a Form ...	and you ARE NOT ENCLOSING A PAYMENT, then use this address ...	and you ARE ENCLOSING A PAYMENT, then use this address ...
1040	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Austin, TX  73301-0002	Austin, TX  73301-0102
1040A	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Austin, TX  73301-0015	Austin, TX  73301-0115
1040EZ	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Austin, TX  73301-0014	Austin, TX  73301-0114
1040-ES	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC  28201-1300
1040-ES (NR)	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC 28201-1300
1040X	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Austin, TX 73301	Austin, TX 73301
4868	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 1302
	Austin, TX 73301-0002	Charlotte, NC 28201-1302
If you live in TEXAS ...
and you are filing a Form ...	and you PREPARED YOUR OWN RETURN, then use this address ...	and you USED A PAID PREPARER, then use this address ...
1040V with payment	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 1214
	Austin, TX  73301-0102	Charlotte, NC  28201-1214

 

Washington

 

If you live in WASHINGTON ...
and you are filing a Form ...	and you ARE NOT ENCLOSING A PAYMENT, then use this address ...	and you ARE ENCLOSING A PAYMENT, then use this address ...
1040	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA  93888-0002	Fresno, CA  93888-0102
1040A	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA  93888-0015	Fresno, CA  93888-0115
1040EZ	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA  93888-0014	Fresno, CA  93888-0114
1040-ES	N/A	Internal Revenue Service
		P.O. Box 510000
		San Francisco, CA 94151-5100
1040-ES (NR)	N/A	Internal Revenue Service
		P.O. Box 1300
		Charlotte, NC 28201-1300
1040X	Department of the Treasury	Department of the Treasury
	Internal Revenue Service	Internal Revenue Service
	Fresno, CA 93888-0422	Fresno, CA 93888-0422
4868	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 7122
	Fresno, CA 93888-0002	San Francisco, CA 94120-7122
If you live in WASHINGTON ...
and you are filing a Form ...	and you PREPARED YOUR OWN RETURN, then use this address ...	and you USED A PAID PREPARER, then use this address ...
1040V with payment	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 7704
	Fresno, CA  93888-0102	San Francisco, CA 94120-7704