Where to File

If you filed a paper federal tax return for 2011 and also are filing a paper federal return for 2012, check your 2012 tax form instructions to see if the IRS filing address for your residence has changed. The table below may not reflect late IRS changes. Changes to the table will be in the e-Supplement at jklasser.com .

When you file, include your complete return address and if you are enclosing numerous attachments with your return, make sure that you include enough postage.

Where Do You File Form 1040?

If you file Form 1040A or Form 1040EZ, see the note below the table.

IF you live in . . . THEN use this address if you:
Are not enclosing a check or money order . . . Are enclosing a check or money order . . .
Alabama, Georgia, North Carolina, South Carolina Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999 -0002		 Internal Revenue Service
P.O. Box 105017
Atlanta, GA 30348-5017
Florida, Louisiana, Mississippi, Texas Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002		 Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
Alaska, Arizona, California, Colorado, Hawaii, Nevada, Oregon, Washington, Department of the Treasury Internal Revenue Service Fresno, CA 93888-0002 Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704
Arkansas, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, New Mexico, North Dakota, Ohio, Oklahoma, South Dakota, Utah, Wisconsin, Wyoming Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002		 Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
Kentucky, Missouri, New Jersey, Tennessee, Virginia, West Virginia Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002		 Internal Revenue Service
P.O. Box 970011
St. Louis, MO 63197-0011
Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York, Pennsylvania, Rhode Island, Vermont Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002		 Internal Revenue Service
P.O. Box 37008
Hartford, CT 06176-0008
A foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555, 2555 -EZ, 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.

Filing Form 1040A or 1040EZ?

If you live in any of the 50 states or the District of Columbia, and are not enclosing a payment with your Form 1040A or 1040EZ, you can use the address shown above for Form 1040 (middle column) except you must change the last four digits of the zip code. The last four digits of the zip code for Form 1040A are 0015 and for Form 1040EZ they are 0014, instead of 0002 for Form 1040.

If you are enclosing a check or money order with your Form 1040A or 1040EZ, then, regardless of where you live, use the same IRS address and zip code as shown above for Form 1040 in the right column of the table.

Also use the same address and zip code shown for Form 1040, whether or not you are enclosing a payment, if you live in a foreign country, U.S. possession or territory, use an APO or FPO address, file Form 2555, 2555-EZ, or 4563, or you are a dual-status alien.

See Publication 570 if you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands.

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