These Where to File addresses are to be used only by taxpayers and tax professionals filing Form 1040-V during calendar year 2025.
If you live in... |
Then use this address... |
---|---|
Arkansas, Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Oklahoma, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin |
Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas |
Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, Pennsylvania, South Dakota, Utah, Washington, Wyoming |
Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
If you are a taxpayer living in... | then use this address... |
---|---|
A foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555 or 4563, or are a dual-status alien. |
Internal Revenue Service |
Note: Permanent residents of Guam or the Virgin Islands should not use Form 1040-V.