If you live in:

Send your payments here:

Florida, Louisiana, Mississippi, Texas Internal Revenue Service Center
Austin, TX 73301-0010
Alabama, Alaska, Arkansas, California, Delaware, Georgia, Hawaii, Illinois, Indiana, Iowa, Kentucky, Maine, Massachusetts, Michigan, Minnesota, Missouri, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Oklahoma, South Carolina, Tennessee, Vermont, Virginia, Washington, Wisconsin Internal Revenue
Service Center
Kansas City, MO 64999-0206
Arizona, Colorado, Connecticut, District of Columbia, Idaho, Kansas, Maryland, Montana, Nebraska, Nevada, North Dakota, Oregon, Pennsylvania, Rhode Island, South Dakota, Utah, West Virginia, Wyoming Internal Revenue
Service Center
Ogden, UT
84201-0010
All APO and FPO addresses, American Samoa, nonpermanent residents of Guam or the Virgin Islands*, Puerto Rico (or if excluding income under Internal Revenue Code Section 933), a foreign country: U.S. citizens and those filing Form 2555, 2555-EZ, or 4563 Internal Revenue
Service Center
Austin, TX 73301-0010
U.S.A.

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