If you live in: …and you’re making a payment …and you’re not making a payment
Alabama, Georgia, Kentucky, New Jersey, North Carolina, South Carolina, Tennessee, or Virginia P.O. Box 931300 Louisville, KY 40293-1300 Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0045
Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts, Missouri, New Hampshire, New York, Pennsylvania, Rhode Island, Vermont, or West Virginia P.O. Box 37009 Hartford, CT 06176-7009 Department of the Treasury, Internal Revenue Service Center, Kansas City, MO 64999-0045
Florida, Louisiana, Mississippi, Texas P.O. Box 1302 Charlotte, NC 28201-1302 Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0045
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming P.O. Box 7122 San Francisco, CA 94120-7122 Department of the Treasury, Internal Revenue Service Center, Fresno, CA 93888-0045
Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, North Dakota, Ohio, Oklahoma, South Dakota, Wisconsin P.O. Box 802503 Cincinnati, OH 45280-2503 Department of the Treasury, Internal Revenue Service Center, Fresno, CA 93888-0045
A foreign country, American Samoa, or Puerto Rico, or are excluding income under Internal Revenue Code section 933, or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are a dual-status alien, or are a nonpermanent resident of Guam or the U.S. Virgin Islands P.O. Box 1302 Charlotte, NC 28201-1302 USA Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215 USA
All foreign estate and trust Form 1040NR filers P.O. Box 1303 Charlotte, NC 28201-1303 USA Department of the Treasury, Internal Revenue Service Center, Cincinnati, OH 45999-0048 USA
All other Form 1040NR, 1040NR-EZ, 1040-PR, and 1040-SS filers P.O. Box 1302 Charlotte, NC 28201-1302 USA Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0045 USA