These Where to File addresses are to be used only by taxpayers and tax professionals filing Form 1040-X during calendar year 2025. Form 1040-X filing addresses for taxpayers and tax professionals If you live in: THEN mail Form 1040X and attachments to: Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, Oklahoma, Texas Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, Wyoming Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 A foreign country, U.S. possession or territory; * or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563; or are a dual-status alien. Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 * If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Marian Islands, See Pub. 570 See Pub. 570
