If you’re mailing a payment with Form 1040-V, Payment Voucher for Individuals, use regular mail. Using private delivery services may delay your payment processing.
| If you live in... | And you are not enclosing a payment use this address |
and you are enclosing a payment use this address |
|---|---|---|
|
Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas |
Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 |
Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| Arizona, New Mexico | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 |
Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501 |
| Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 |
Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, Ohio, Oregon, North Dakota, South Dakota, Utah, Washington, Wyoming | Department of Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501 |
| Arkansas, Oklahoma | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 |
Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| Pennsylvania | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 |
Internal Revenue Service P. O. Box 802501 Cincinnati, OH 45280-2501 |
| If you live... | Use this address if you are not enclosing a payment |
Use this address if you are enclosing a payment |
|---|---|---|
|
A foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555 or 4563, or are a dual-status alien. |
Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA |
Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303 USA |
*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub 570.