These where to file addresses are to be used only by taxpayers and tax professionals filing individual federal tax returns in Virginia during calendar year 2023. If you live in Virginia... 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 Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 1040-ES N/A Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 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 931000 Louisville, KY 40293-1000 1040-X 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 Kansas City, MO 64999-0045 Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300