IRS Mailing Addresses by Residence, Form

The mailing addresses listed here are for 2022 IRS federal tax returns only. Click here for state tax return mailing addresses. For previous year mailing addresses please visit the back taxes pages.

Your actual IRS tax return mailing address depends on the state or territory that you live or reside in now, whether you expect an IRS tax refund or are submitting a tax payment, and, in some cases, on the type of Form 1040 that you are filing. A few points regarding the mailing of your return:

  • You can pay taxes online, even though you might mail in your return.
  • If you owe taxes: file something, even if you can't pay anything! Why? Late filing penalties are often higher than late payment penalties.
  • The Form 1040-X - tax amendment form - requires different postal and/or UPS, FedEx mailing addresses for the amended return. A list of other tax forms might also list IRS mailing addresses - typically, forms have addresses listed on the informational pages.
  • If you need to change your own mailing address with the IRS due to a move - for example, you had selected to receive your refund by check in the mail - after you had submitted or e-Filed your return, complete address change Form 8822 and mail it in - that mailing address is on the form 8822. You can't e-File form 8822! You can also wait until you complete your next tax return and change your address there if you don't expect letters or checks mailed to you by the IRS. However, in general, it may be a good idea to update your address shortly after you move.
IRS Mailing
Addresses

File or e-File My Tax Return

Spare yourself the paper return and mailing hassle; prepare and e-file your 2022 Federal IRS 1040 Forms together with your state tax return form on Taxpert.com. Having said that, there are 2022 Tax Forms you might not be able to e-file. The Taxpert app supports the preparation of these forms, but you may have to print and mail them in as per federal law.

However, if you miss the October 2023 e-File deadline, you can access the tax forms for back taxes here. You can complete previous tax year forms conveniently online here on Taxpert.com and sign them online electronically before you download, print, and mail them to address listed below based on your state residency.

Send by UPS,
FedEx, or
U.S. Postal

Important: Do not mail your state tax returns to any of the addresses listed below. For state return mailing addresses, find the respective address(es) via the link.

Click on the state you live or reside in - most likely the same address as on your tax return - below and find the mailing address for your IRS tax forms. The IRS mailing addresses listed below can also be stored and/or printed by clicking the link.

 

IRS Mailing Addresses by Sender's Residence, Form

Below, find tables with addresses by residency. You will be mailing your returns to specific addresses based on the type of 1040 Form you are filing. Send in your return and include copies of your income forms - see mailing instructions if you prepared your return with Taxpert.com.

In general, we recommend preparing and e-filing over mailing your returns. Why? It is safer, quicker, and more efficient. Prepare your returns with Taxpert.com and see how we guarantee the safe and secure e-filing of your federal and state returns

Send via UPS, FedEx, etc. to the IRS

If you elect to use a private delivery service (PDS), you will want to use the addresses in the table below instead of the by-state addresses.

IRS Center
Processing Center Private Address
Attention: The addresses in this section are ONLY if you send via a private sender service, such as FedEx or UPS, that require a street mailing address. If you are sending via United States Postal Service select the addresses listed below by state.
Step 1: Identify the IRS processing center location based on your current resident state or IRS tax return mailing address, the address based on the form, and whether your owe taxes or expect a tax refund.
Step 2: If you plan to send via private service, identify the IRS center and lookup the associated private sender address.
Options to contact the IRS.
UPS, FedEx, etc. ONLY
Kansas Processing Center Address
Kansas City - Internal Revenue Submission Processing Center
333 W. Pershing
Kansas City, MO 64108
UPS, FedEx, etc. ONLY
Austin Processing Center Address
Austin, Texas - Internal Revenue Submission Processing Center
3651 S IH35
Austin TX 78741
UPS, FedEx, etc. ONLY
Fresno Processing Center Address
Fresno - Internal Revenue Submission Processing Center
5045 East Butler Avenue
Fresno, CA 93727
UPS, FedEx, etc. ONLY
Ogden Processing Center Address
Ogden - Internal Revenue Submission Processing Center
1973 Rulon White Blvd.
Ogden, UT 84201

Alabama Resident

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Alaska Resident

Form
No Payment Attached
Payment Attached
1040
Use this address January 1, 2021 through June 18, 2021
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002

Starting June 19, 2021, use this address
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Use this address January 1, 2021 through June 18, 2021
Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704

Starting June 19, 2021, use this address
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Arizona Resident

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Arkansas Resident

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

California Resident

Form
No Payment Attached
Payment Attached
1040
Use this address January 1, 2021 through June 18, 2021
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002

Starting June 19, 2021, use this address
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Use this address January 1, 2021 through June 18, 2021
Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704

Starting June 19, 2021, use this address
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Colorado Resident

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Connecticut

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Delaware

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

District of Columbia

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Florida

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Georgia

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Hawaii

Form
No Payment Attached
Payment Attached
1040
Use this address January 1, 2021 through June 18, 2021
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002

Starting June 19, 2021, use this address
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Use this address January 1, 2021 through June 18, 2021
Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704

Starting June 19, 2021, use this address
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Idaho

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Illinois

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Indiana

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Iowa

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Kansas

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Kentucky

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Louisiana

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Maine

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Maryland

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Massachusetts

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Michigan

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Minnesota

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Mississippi

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Missouri

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Montana

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Nebraska

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Nevada

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

New Hampshire

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

New Jersey

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

New Mexico

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

New York

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

North Carolina

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

North Dakota

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Ohio

Form
No Payment Attached
Payment Attached
1040
Use this address January 1, 2021 through June 18, 2021
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002

Starting June 19, 2021, use this address
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Use this address January 1, 2021 through June 18, 2021
Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704

Starting June 19, 2021, use this address
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Oklahoma

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Oregon

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Pennsylvania

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Rhode Island

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

South Carolina

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

South Dakota

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Tennessee

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Texas

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Utah

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Vermont

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Virginia

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Washington

Form
No Payment Attached
Payment Attached
1040
Use this address January 1, 2021 through June 18, 2021
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002

Starting June 19, 2021, use this address
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Use this address January 1, 2021 through June 18, 2021
Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704

Starting June 19, 2021, use this address
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

West Virginia

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Wisconsin

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Wyoming

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

American Samoa

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Guam

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Northern Mariana Islands

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Puerto Rico

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

U.S. Virgin Islands

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

U.S. Citizens and Residents with Foreign Addresses:

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA