Alert Due to staffing issues, processing paper tax returns could take several weeks longer. Taxpayers and tax professionals are encouraged to file electronically. Notification E-file for free using the IRS Free File service or by using online fillable forms. Individual tax returns by state Addresses by state for Form 1040, 1040-SR, 1040-ES, 1040-V, amended returns, and extensions (also addresses for taxpayers in foreign countries, U.S. possessions, or with other international filing characteristics). Taxpayers or Tax Professionals can use certain Private Delivery Services (PDS) designated by the IRS to meet the "timely mailing as timely filing/paying" rule for tax returns and payments. Form numbers Mailing addresses for all types of returns: individual, corporation, partnership, and many others. Each form number has its own page with the needed address for example 1040, 1040-SR, 1040-X, 7004 and 941. Tax-exempt and government entities Where to file addresses for tax exempt and government entities. International - Where to file addresses If you are a taxpayer or tax professional filing an individual federal tax return for International, use the return type below for the appropriate filing addresses. International - Where to file addresses for taxpayers and tax professionals If you are a taxpayer or tax professional filing an individual federal tax return for International, use the return type below for the appropriate filing addresses: Form 1040 Form 1040-ES Form 1040-ES (NR) Form 1040-NR, 1040-NR-EZ, 1040 (PR), or 1040-SS Form 1040-V Form 1040-X Form 4868 States where to file addresses These Where to file addresses are to be used only by taxpayers and tax professionals filing individual federal tax returns in during calendar year 2023. Alabama Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 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 1040-V N/A Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 1040-X Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 4868 Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302 Alaska Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501 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 1040-V N/A Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501 1040-X Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 4868 Department of Treasury Internal Revenue Service Ogden, UT 84201-0045 Internal Revenue Service P O Box 802503 Cincinnati, OH 45280-2503 Arizona Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 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 1040-V N/A Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 1040-X Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 4868 Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 Arkansas Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-ES N/A Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 1040-ES (NR) N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 1040-V N/A Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-X Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 4868 Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 California Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of Treasury Internal Revenue Service Ogden, UT 84201-0002 Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501 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 1040-V N/A Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501 1040-X Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 4868 Department of Treasury Internal Revenue Service Ogden, UT 84201-0045 Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 Colorado Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 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 1040-V N/A Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 1040-X Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 4868 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 Connecticut Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-ES N/A Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 1040-ES (NR) N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 1040-V N/A Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-X Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 4868 Department of the Treasury Internal Revenue Service Kansas City, MO 64999 - 0045 Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 Delaware Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-ES N/A Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 1040-ES (NR) N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 1040-V N/A Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-X Department of the Treasury Internal Revenue Service Kansas City, MO 64999 - 0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999 - 0052 4868 Department of the Treasury Internal Revenue Service Kansas City, Mo 64999-0045 Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 District of Columbia Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-ES N/A Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 1040-ES (NR) N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 1040-V N/A Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-X Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 4868 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 Florida Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 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 1040-V N/A Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 1040-X Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 4868 Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302 Georgia Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 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 1040-V N/A Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 1040-X Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 4868 Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302 Hawaii Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of Treasury Internal Revenue Service Ogden, UT 84201-0002 Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501 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 1040-V N/A Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 1040-X Department of Treasury Internal Revenue Service Ogden, UT 84201-0052 Department of Treasury Internal Revenue Service Ogden, UT 84201-0052 4868 Department of Treasury Internal Revenue Service Ogden, UT 84201-0045 Internal Revenue Service P O Box 802503 Cincinnati, OH 45280-2503 Idaho Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 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 1040-V N/A Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 1040-X Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 4868 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 Illinois Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-ES N/A Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 1040-ES (NR) N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 1040-V N/A Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-X Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 4868 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 Indiana Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-ES N/A Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 1040-ES (NR) N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 1040-V N/A Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-X Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 4868 Department of the Treasury Internal Revenue Service Kansas City 64999-0045 Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 Iowa Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-ES N/A Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 1040-ES (NR) N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 1040-V N/A Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-X Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 4868 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 Kansas Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 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 1040-V N/A Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 1040-X Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 4868 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 Kentucky Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-ES N/A Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 1040-ES (NR) N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 1040-V N/A Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-X Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 4868 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 Louisiana Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 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 1040-V N/A Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 1040-X Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 4868 Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302 Maine Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-ES N/A Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 1040-ES (NR) N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 1040-V N/A Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-X Department of the Treasury Internal Revenue Service Kansas City, MO 64999 - 0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999 - 0052 4868 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 Maryland Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Kansas City, MO 64999 - 0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-ES N/A Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 1040-ES (NR) N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 1040-V N/A Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-X Department of the Treasury Internal Revenue Service Kansas City, MO 64999 - 0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999 - 0052 4868 Department of the Treasury Internal Revenue Service Kansas City, MO 64999 - 0045 Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 Massachusetts Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-ES N/A Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 1040-ES (NR) N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 1040-V N/A Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-X Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 4868 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 Michigan Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 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 1040-V N/A Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 1040-X Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 4868 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 Minnesota Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-ES N/A Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 1040-ES (NR) N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 1040-V N/A Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-X Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 4868 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 Mississippi Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 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 1040-V N/A Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 1040-X Department of the Treasury Internal Revenue Service Austin, TX 73301 -0052 Department of the Treasury Internal Revenue Service Austin, TX 73301 - 0052 4868 Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302 Missouri Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-ES N/A Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 1040-ES (NR) N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 1040-V N/A Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-X Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999 - 0052 4868 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 Montana Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 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 1040-V N/A Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 1040-X Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 4868 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 Nebraska Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 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 1040-V N/A Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 1040-X Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 4868 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 Nevada Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 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 1040-V N/A Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 1040-X Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 4868 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 New Hampshire Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-ES N/A Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 1040-ES(NR) N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 1040-V N/A Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-X Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 4868 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 New Jersey Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-ES N/A Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 1040-ES(NR) N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 1040-V N/A Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-X Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 4868 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 New Mexico Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Austin, Texas 73301-0002 Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 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 1040-V N/A Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 1040-X Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 4868 Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 New York Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-ES N/A Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 1040-ES(NR) N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 1040-V N/A Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-X Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 4868 Department of the Treasury Internal Revenue Service Kansas City MO 64999-0045 Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 North Carolina Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 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 1040V N/A Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 1040X Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 4868 Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302 North Dakota Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 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 1040-V N/A Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 1040-X Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 Department of the Treasury Internal Revenue Service Ogden, UT 84201- 0052 4868 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 Ohio Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of Treasury Internal Revenue Service Ogden, UT 84201-0002 Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501 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 1040-V N/A Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 1040-X Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 4868 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 Department of the Treasury P.O. Box 802503 Cincinnati, OH 45280-2503 Oklahoma Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-ES N/A Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 1040-ES(NR) N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 1040-V N/A Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-X Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 4868 Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 Oregon Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 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 1040-V N/A Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 1040-X Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 4868 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 Pennsylvania Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 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 1040-V N/A Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 1040-X Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 4868 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 Rhode Island Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-ES N/A Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 1040-ES(NR) N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 1040-V N/A Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-X Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 4868 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 South Carolina Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 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 1040-V N/A Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 1040-X Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 4868 Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302 South Dakota Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 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 1040-V N/A Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 1040-X Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 4868 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 Tennessee Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 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 1040-V N/A Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 1040-X Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 4868 Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302 Texas Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 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 1040-V N/A Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 1040-X Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 4868 Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302 Utah Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 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 1040-V N/A Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 1040-X Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 4868 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 Vermont Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-ES N/A Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 1040-ES(NR) N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 1040-V N/A Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-X Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 4868 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 Virginia Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-ES N/A Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 1040-ES(NR) N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 1040-V N/A Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-X Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 4868 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 Washington Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of Treasury Internal Revenue Service Ogden, UT 84201-0002 Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501 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 1040-V N/A Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 1040-X Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 4868 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 West Virginia Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-ES N/A Internal Revenue Service P. O. Box 931100 Louisville, KY 40293-1100 1040-ES(NR) N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 1040-V N/A Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-X Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 4868 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 Wisconsin Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-ES N/A Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 1040-ES(NR) N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 1040-V N/A Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-X Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 4868 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 Wyoming Filing Form... Not enclosing a payment use this address... Enclosing a payment use this address... 1040 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 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 1040-V N/A Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 1040-X Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 4868 Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 Address shortcuts Where to file addresses for taxpayers and tax professionals filing Form 1040 Where to file addresses for taxpayers and tax professionals filing Form 1040-X Where to file Form 7004 Where to file your taxes for Form 941 Where to File Tax Returns - Addresses Listed by Return Type Private delivery services (PDS) Related About Form 8822, Change of Address About Form W-7, Application for IRS Individual Taxpayer Identification Number
