If you are located in... Without a payment... With a payment... Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0044 Internal Revenue Service PO Box 806532 Cincinnati, OH 45280-6532 Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming Department of the Treasury Internal Revenue Service Ogden, UT 84201-0044 Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100 No legal residence or principal place of business in any state. Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100 EXCEPTION for exempt organizations, federal, state and local government entities and Indian tribal government entities regardless of location. Department of the Treasury Internal Revenue Service Ogden, UT 84201-0044 Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100