IRS Mailing Addresses

If you are filing a paper return, follow these instructions from the IRS:

If an envelope addressed to the "Internal Revenue Service Center" came with your booklet, please use it. If you do not have one or if you moved during the year, mail your return to the Internal Revenue Service Center shown below that applies to you.

TIP: Envelopes without enough postage will be returned to you by the post office. Your envelope may need additional postage if it contains more than five pages or is oversized (for example: if it is over 1/4" thick). Also, include your complete return address.

Click one of the links below to view the mailing addresses for the type of form you are filing.

• Form 1040 Mailing Addresses

• Form 1040EZ Mailing Addresses

• Form 1040A Mailing Addresses

For further information on where to file your return, check the IRS Web site at http://www.irs.gov/file/.

Form 1040

If you live in Florida, Georgia
THEN use this address if you:

• Are NOT enclosing a check or money order and filing before July 1, 2011:
  Department of Treasury
  Internal Revenue Service
  Atlanta, GA 39901-0002

• Are NOT enclosing a check or money order and filing after June 30, 2011:
  Department of Treasury
  Internal Revenue Service
  Kansas City, MO 64999-0002

• Are enclosing a check or money order:
  Internal Revenue Service
  P.O. Box 105017
  Atlanta, GA 30348-5017

If you live in Alabama, Kentucky, Louisiana, Mississippi, Tennessee, Texas
THEN use this address if you:

• Are NOT enclosing a check or money order:
  Department of Treasury
  Internal Revenue Service
  Austin, TX 73301-0002

• Are enclosing a check or money order:
  Internal Revenue Service
  P.O. Box 1214
  Charlotte, NC 28201-1214

If you live in Alaska, Arizona, California, Colorado, Hawaii, Idaho, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming
THEN use this address if you:

• Are NOT enclosing a check or money order:
  Department of Treasury
  Internal Revenue Service
  Fresno, CA 93888-0002

• Are enclosing a check or money order:
  Internal Revenue Service
  P.O. Box 7704
  San Francisco, CA 94120-7704

If you live in Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana , Nebraska, North Dakota, Oklahoma, South Dakota, Wisconsin
THEN use this address if you:

• Are NOT enclosing a check or money order:
  Department of Treasury
  Internal Revenue Service
  Fresno, CA 93888-0002

• Are enclosing a check or money order:
  Internal Revenue Service
  P.O. Box 802501
  Cincinnati , OH 45280-2501

If you live in Delaware, District of Columbia, Maryland, Missouri, Ohio, Rhode Island, Virginia, West Virginia
THEN use this address if you:

• Are NOT enclosing a check or money order:
  Department of Treasury
  Internal Revenue Service
  Kansas City, MO 64999-0002

• Are enclosing a check or money order:
  Internal Revenue Service
  P.O. Box 970011
  St. Louis, MO 63197-0011

If you live in Connecticut, Maine, Massachusetts, New Hampshire, New Jersey, New York, Pennsylvania, Vermont
THEN use this address if you:

• Are NOT enclosing a check or money order:
  Department of Treasury
  Internal Revenue Service
  Kansas City, MO 64999-0002

• Are enclosing a check or money order:
  Internal Revenue Service,
  P.O. Box 37008
  Hartford, CT 06176-0008

If you live in North Carolina or South Carolina THEN use this address if you:

• Are NOT enclosing a check or money order:
  Department of Treasury
  Internal Revenue Service
  Kansas City, MO 64999-0002

• Are enclosing a check or money order and filing before July 1, 2011:
  Internal Revenue Service,
  P.O. Box 37008
  Hartford, CT 06176-0008

• Are enclosing a check or money order and filing after June 30, 201 :
  Internal Revenue Service
  P.O. Box 105017
  Atlanta, GA 30348-5017

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 or 2555EZ, or Form 4563, or are a dual-status alien or nonpermanent resident of Guam or the Virgin Islands*
THEN use this address if you:

• Are NOT enclosing a check or money order:
  Department of Treasury
  Internal Revenue Service
  Austin, TX 73301-0215 USA

• Are enclosing a check or money order:
  Internal Revenue Service
  P.O. Box 1303
  Charlotte, NC 28201-1303 USA

*Permanent residents of Guam should use: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921; permanent residents of the U.S. Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas. VI 00802

Form 1040EZ

If you live in Florida, Georgia
THEN use this address if you:

• Are NOT enclosing a check or money order and filing before July 1, 2011:
  Department of Treasury
  Internal Revenue Service
  Atlanta, GA 39901-0014

• Are NOT enclosing a check or money order and filing after June 30, 2011:
  Department of Treasury
  Internal Revenue Service
  Kansas City, MO 64999-0014

• Are enclosing a check or money order:
  Internal Revenue Service
  P.O. Box 105017
  Atlanta, GA 30348-5017

If you live in Alabama, Kentucky, Louisiana, Mississippi, Tennessee, Texas
THEN use this address if you:

• Are NOT enclosing a check or money order:
  Department of Treasury
  Internal Revenue Service
  Austin, TX 73301-0014

• Are enclosing a check or money order:
  Internal Revenue Service
  P.O. Box 1214
  Charlotte, NC 28201-1214

If you live in Alaska, Arizona, California, Colorado, Hawaii, Idaho, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming
THEN use this address if you:

• Are NOT enclosing a check or money order:
  Department of Treasury
  Internal Revenue Service
  Fresno, CA 93888-0014

• Are enclosing a check or money order:
  Internal Revenue Service
  P.O. Box 7704
  San Francisco, CA 94120-7704

If you live in Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana , Nebraska, North Dakota, Oklahoma, South Dakota, Wisconsin
THEN use this address if you:

• Are NOT enclosing a check or money order:
  Department of Treasury
  Internal Revenue Service
  Fresno, CA 93888-0014

• Are enclosing a check or money order:
  Internal Revenue Service
  P.O. Box 802501
  Cincinnati , OH 45280-2501

If you live in Delaware, District of Columbia, Maryland, Missouri, Ohio, Rhode Island, Virginia, West Virginia
THEN use this address if you:

• Are NOT enclosing a check or money order:
  Department of Treasury
  Internal Revenue Service
  Kansas City, MO 64999-0014

• Are enclosing a check or money order:
  Internal Revenue Service
  P.O. Box 970011
  St. Louis, MO 63197-0011

If you live in Connecticut, Maine, Massachusetts, New Hampshire, New Jersey, New York, Pennsylvania, Vermont
THEN use this address if you:

• Are NOT enclosing a check or money order:
  Department of Treasury
  Internal Revenue Service
  Kansas City, MO 64999-0014

• Are enclosing a check or money order:
  Internal Revenue Service,
  P.O. Box 37008
  Hartford, CT 06176-0008

If you live in North Carolina or South Carolina THEN use this address if you:

• Are NOT enclosing a check or money order:
  Department of Treasury
  Internal Revenue Service
  Kansas City, MO 64999-0014

• Are enclosing a check or money order and filing before July 1, 2011:
  Internal Revenue Service,
  P.O. Box 37008
  Hartford, CT 06176-0008

• Are enclosing a check or money order and filing after June 30, 201 :
  Internal Revenue Service
  P.O. Box 105017
  Atlanta, GA 30348-5017

If you live in a foreign country, U.S. possession or territory***, or use an APO or FPO address, or file Form 2555 or 2555EZ, or Form 4563, or are a dual-status alien
THEN use this address if you:

• Are NOT enclosing a check or money order:
  Department of Treasury
  Internal Revenue Service
  Austin, TX 73301-0215 USA

• Are enclosing a check or money order:
  Internal Revenue Service
  P.O. Box 1303
  Charlotte, NC 28201-1303 USA

***If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.

Form 1040A

If you live in Florida, Georgia
THEN use this address if you:

• Are NOT enclosing a check or money order and filing before July 1, 2011:
  Department of Treasury
  Internal Revenue Service
  Atlanta, GA 39901-0015

• Are NOT enclosing a check or money order and filing after June 30, 2011:
  Department of Treasury
  Internal Revenue Service
  Kansas City, MO 64999-0015

• Are enclosing a check or money order:
  Internal Revenue Service
  P.O. Box 105017
  Atlanta, GA 30348-5017

If you live in Alabama, Kentucky, Louisiana, Mississippi, Tennessee, Texas
THEN use this address if you:

• Are NOT enclosing a check or money order:
  Department of Treasury
  Internal Revenue Service
  Austin, TX 73301-0015

• Are enclosing a check or money order:
  Internal Revenue Service
  P.O. Box 1214
  Charlotte, NC 28201-1214

If you live in Alaska, Arizona, California, Colorado, Hawaii, Idaho, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming
THEN use this address if you:

• Are NOT enclosing a check or money order:
  Department of Treasury
  Internal Revenue Service
  Fresno, CA 93888-0015

• Are enclosing a check or money order:
  Internal Revenue Service
  P.O. Box 7704
  San Francisco, CA 94120-7704

If you live in Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana , Nebraska, North Dakota, Oklahoma, South Dakota, Wisconsin
THEN use this address if you:

• Are NOT enclosing a check or money order:
  Department of Treasury
  Internal Revenue Service
  Fresno, CA 93888-0015

• Are enclosing a check or money order:
  Internal Revenue Service
  P.O. Box 802501
  Cincinnati , OH 45280-2501

If you live in Delaware, District of Columbia, Maryland, Missouri, Ohio, Rhode Island, Virginia, West Virginia
THEN use this address if you:

• Are NOT enclosing a check or money order:
  Department of Treasury
  Internal Revenue Service
  Kansas City, MO 64999-0015

• Are enclosing a check or money order:
  Internal Revenue Service
  P.O. Box 970011
  St. Louis, MO 63197-0011

If you live in Connecticut, Maine, Massachusetts, New Hampshire, New Jersey, New York, Pennsylvania, Vermont
THEN use this address if you:

• Are NOT enclosing a check or money order:
  Department of Treasury
  Internal Revenue Service
  Kansas City, MO 64999-0015

• Are enclosing a check or money order:
  Internal Revenue Service,
  P.O. Box 37008
  Hartford, CT 06176-0008

If you live in North Carolina or South Carolina THEN use this address if you:

• Are NOT enclosing a check or money order:
  Department of Treasury
  Internal Revenue Service
  Kansas City, MO 64999-0015

• Are enclosing a check or money order and filing before July 1, 2011:
  Internal Revenue Service,
  P.O. Box 37008
  Hartford, CT 06176-0008

• Are enclosing a check or money order and filing after June 30, 201 :
  Internal Revenue Service
  P.O. Box 105017
  Atlanta, GA 30348-5017

If you live in a foreign country, U.S. possession or territory***, or use an APO or FPO address, or file Form 2555 or 2555EZ, or Form 4563, or are a dual-status alien
THEN use this address if you:

• Are NOT enclosing a check or money order:
  Department of Treasury
  Internal Revenue Service
  Austin, TX 73301-0215 USA

• Are enclosing a check or money order:
  Internal Revenue Service
  P.O. Box 1303
  Charlotte, NC 28201-1303 USA

***If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.