E-File Options These "Where to File" addresses are to be used only by taxpayers and tax professionals filing Form 1040 or 1040-SR for the current or prior filing years. Form 1040 and Form 1040-SR addresses for taxpayers living within the 50 states If you live in... And you are not enclosing a payment use this address and you are enclosing a payment use this address Arkansas ,Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Oklahoma, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 Pennsylvania Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P. O. Box 802501 Cincinnati, OH 45280-2501 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 Alabama, Georgia, North Carolina, South Carolina, Tennessee Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 Internal Revenue Service P O Box 1214 Charlotte, NC 28201-1214 Arizona, New Mexico Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, Ohio, Oregon, North Dakota, South Dakota, Utah, Washington, Wyoming Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501 Form 1040 and Form 1040-SR Addresses for taxpayers who are non-residents If you live... Use this address if you are not enclosing a payment Use this address if you are enclosing a payment A foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555 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.
