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. Related Publication 5137, Fringe Benefit Guide (PDF) Modernized eFile MeF for Employment Taxes Electronic Filing and Payment Options E-filing thresholds lowered for certain information returns
