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, Florida, Georgia, Mississippi, North Carolina, Rhode Island, South Carolina, West Virginia

Internal Revenue Service Center Atlanta, GA 39901-0002

Internal Revenue Service Center Atlanta, GA
39901-0102

New York, Maine, Massachusetts, New Hampshire, Vermont

Internal Revenue Service
Andover, MA 05501-0002

Internal Revenue Service
Andover, MA 05501-0102

Connecticut, Delaware, Indiana, Illinois, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, North Dakota, South Dakota, Wisconsin

Internal Revenue Service
Kansas City, MO 64999-0002

Internal Revenue Service
Kansas City, MO 64999-0102

District of Columbia, Maryland, New Jersey, Pennsylvania

Internal Revenue Service
Philadelphia, PA 19255-0002

Internal Revenue Service
Philadelphia, PA 19255-0102

Arkansas, Colorado, Kentucky, Louisiana, New Mexico, Oklahoma, Tennessee, Texas

Internal Revenue Service
Austin, TX 73301-0002

Internal Revenue Service
Austin, TX 73301-0102

Arizona, California, Alaska, Hawaii, Idaho, Montana, Wyoming, Nevada, Oregon, Utah, Virginia, Washington

Internal Revenue Service
Fresno, CA 93888-0002

Internal Revenue Service
Fresno, CA 93888-0102

Ohio

Internal Revenue Service
Memphis, TN 37501-0002

Internal Revenue Service
Memphis, TN 37501-0102

All APO and FPO addresses, American amoa, nonpermanent residents of Guam or the Virgin Islands*, Puerto Rico (or excluding income under Internal Revenue Code section 933), a foreign country; U.S. citizens and those filing Form 2555, 2555-EZ, or 4563

Internal Revenue Service
Philadelphia, PA 19255-0215 USA

Internal Revenue Service
Philadelphia, PA 19255-0215 USA

*Permanent residents of Guam should use: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921;
*Permanent residents of the Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802.