These where to file addresses are to be used only by taxpayers and tax professionals filing individual federal tax returns in Idaho during calendar year 2023. If you live in Idaho... and you are filing a Form... and you are not enclosing a payment, then use this address... and you are enclosing a payment, then 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