If you are e-filing a return and mailing a check payment for your federal taxes due, please locate the appropriate mailing address below.
If you live in Florida, Georgia, North Carolina, South Carolina:
and you prepared your own return, then use this address:
Department of the Treasury
Internal Revenue Service Center
Atlanta, GA 39901-0002
and you used a paid preparer then use this address:
Internal Revenue Service Center
P.O. Box 105017
Atlanta, GA 30348-5017
If you live in Alabama, Kentucky, Louisiana, Mississippi, Tennessee, Texas:
and you prepared your own return, then use this address:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0002
and you used a paid preparer then use this address:
Internal Revenue Service Center
P.O. Box 1214
Charlotte, NC 28201-1214
If you live in Alaska, Arizona, California, Colorado, Hawaii, Nevada, New Mexico, Oregon, Utah, Washington:
and you prepared your own return, then use this address:
Department of the Treasury
Internal Revenue Service Center
Fresno, CA 93888-0002
and you used a paid preparer then use this address:
Internal Revenue Service Center
P.O. Box 7704
San Francisco, CA 94120-7704
If you live in Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, North Dakota, Oklahoma, South Dakota, Wisconsin, Wyoming:
and you prepared your own return, then use this address:
Department of the Treasury
Internal Revenue Service Center
Fresno, CA 93888-0002
and you used a paid preparer then use this address:
Internal Revenue Service Center
P.O. Box 802501
Cincinnati, OH 45280-2501
If you live in Arkansas, Connecticut, Delaware, District of Columbia, Maryland, Missouri, Ohio, Rhode Island, Virginia, West Virginia:
and you prepared your own return, then use this address:
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999-0002
and you used a paid preparer then use this address:
Internal Revenue Service Center
P.O. Box 970011
St. Louis, MO 63197-0011
If you live in Maine, Maryland, Massachusetts, New Hampshire, New Jersey, New York, Pennsylvania, Vermont:
and you prepared your own return, then use this address:
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999-0002
and you used a paid preparer then use this address:
Internal Revenue Service Center
P.O. Box 37008
Hartford, CT 06176-0008
If you live in a foreign country, American Samoa, or Puerto Rico (or are excluding income under Internal Revenue Code section 933), or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are a dual-status alien or nonpermanent resident of Guam or the Virgin Islands:
and you prepared your own return, then use this address:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215 USA
and you used a paid preparer then use this address:
Internal Revenue Service Center
P.O. Box 1303
Charlotte, NC 28201-1303 USA