These Where to File addresses are to be used only by taxpayers and tax professionals filing individual federal tax returns in North Carolina during Calendar Year 2023. If you live in North Carolina... 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 Austin, TX 73301-0002 Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 1040-ES N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 1040-ES(NR) N/A Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 1040V N/A Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 1040X Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 4868 Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302