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 Where to File Form 1040

Addresses to File Form 1040 in 2008 (2007 tax returns)

If you live in ...

and you are not enclosing payment …

and you are enclosing payment …

Alabama,Delaware, Florida, Georgia, North Carolina, Rhode Island, South Carolina, Virginia

Department of the Treasury
Internal Revenue Service
Atlanta, GA 39901-0002

Department of the Treasury
Internal Revenue Service
Atlanta, GA 39901-0102

District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont

Department of the Treasury
Internal Revenue Service

Andover, MA 05501-0002

Department of the Treasury
Internal Revenue Service
Andover, MA 05501-0102

Kentucky, Louisiana, Mississippi, Tennessee, Texas, APO, FPO

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0102

Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Utah, Washington, Wisconsin, Wyoming

Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002

Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0102

Arkansas, Connecticut,  Illinois, Indiana, Michigan, Missouri, New Jersey, Ohio, Pennsylvania, West Virginia

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0102

American Samoa, The Commonwealth of the Northern Marina Islands, non-permanent residents of Guam or the Virgin Islands, Puerto Rico, dual-status taxpayers, non-resident aliens, anyone filing Form 4562, US citizens or tax residents in a foreign country, or anyone filing Form 2555 or Form 2555 EZ

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215

Department of the Treasury
Internal Revenue Service
Austin

Where to File Form 1040ES

Addresses to File Form 1040ES in 2008 (2007 tax returns)
If you live in …
send Form 1040-ES and payment to …
Alabama, Delaware, Florida, Georgia, North Carolina, Rhode Island, South Carolina, Virginia

Internal Revenue Service
P.O. Box 105225
Atlanta, GA 30348-5225

District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont

Internal Revenue Service
P.O. Box 37001
Hartford, CT 061
76-0001

Kentucky, Louisiana, Mississippi, Tennessee, Texas, APO, FPO

Internal Revenue Service
P.O. Box 660406
Dallas, TX 75266-0406

New Jersey, Pennsylvania

Internal Revenue Service
P.O. Box 37007
Hartford, CT 06176-0007

Alaska, Arizona, California, Hawaii, Nevada, New Mexico, Oregon, Utah

Internal Revenue Service
P.O. Box 510000
San Francisco, CA 94151-5100

Colorado, Idaho, Iowa, Kansas, Minnesota, Montana, Nebraska, North Dakota, Oklahoma, South Dakota, Washington, Wisconsin, Wyoming

Internal Revenue Service
P.O. Box 802502
Cincinnati, OH 45280-2502

Arkansas, Connecticut, Illinois, Indiana, Michigan, Missouri, Ohio, West Virginia

Internal Revenue Service
P.O. Box 970006
St. Louis, MO 63197-0006

American Samoa, The Commonwealth of the Northern Marina Islands, non-permanent residents of Guam or the Virgin Islands, Puerto Rico, dual-status taxpayers, non-resident aliens, anyone filing Form 4562, US citizens or tax residents in a foreign country, or anyone filing Form 2555 or Form 2555 EZ

Where to File Form 1040V

Addresses to File Form 1040V in 2008

you live in …

and you are not enclosing payment …

and you are enclosing payment …

Alabama, Delaware, Florida, Georgia, North Carolina, Rhode Island, South Carolina, Virginia

Department of the Treasury
Internal Revenue Service
Atlanta, GA 39901-0102
Internal Revenue Service
P. O. Box 105017
Atlanta, GA 30348-5017

District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont

Department of the Treasury
Internal Revenue Service

Andover, MA 05501-0102

Internal Revenue Service
P. O. Box 37002
Hartford, CT 06176-0002

Kentucky, Louisiana, Mississippi, Tennessee, Texas, APO, FPO

Department of the Treasury
Internal Revenue Service

Austin, TX 73301-0102

Internal Revenue Service
P. O. Box 660308
Dallas, TX 75266-0308

New Jersey, Pennsylvania

Department of the Treasury
Internal Revenue Service

Kansas City, MO 64999-0102

Internal Revenue Service
P. O. Box 37008
Hartford, CT 06176-0008

Alaska, Arizona, California, Hawaii, Nevada, New Mexico, Oregon, Utah

Department of the Treasury
Internal Revenue Service

Fresno, CA 93888-0102

Internal Revenue Service
P. O. Box 7704
San Francisco, CA 94120-7704

Colorado, Idaho, Iowa, Kansas, Minnesota, Montana, Nebraska, North Dakota, Oklahoma, South Dakota, Washington, Wisconsin, Wyoming

Department of the Treasury
Internal Revenue Service

Fresno, CA 93888-0102

Internal Revenue Service
P. O. Box 802501
Cincinnati, OH 45280-2501

Arkansas, Connecticut,  Illinois, Indiana, Michigan, Missouri, Ohio,  West Virginia

Department of the Treasury
Internal Revenue Service

Kansas City, MO 64999-0102

Internal Revenue Service
P. O. Box 970011
St. Louis, MO 63197-0011

American Samoa, The Commonwealth of the Northern Marina Islands, non-permanent residents of Guam or the Virgin Islands, Puerto Rico, dual-status taxpayers, non-resident aliens, anyone filing Form 4562, US citizens or tax residents in a foreign country, or anyone filing Form 2555 or Form 2555 EZ Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
Internal Revenue Service
P. O. Box 660335
Dallas, TX 75266-0335





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