1040, (Rev. 2009)

1040 - Additional Material

	Where Do You File?	If an envelope came with this booklet, please use it. If you do not have one or if you moved during the year, mail your return to the address shown below that applies to you. If you want to use a private delivery service, see page 8.		Envelopes without enough postage will be returned to you by the post office. Your envelope may need additional postage if it contains more than five pages or is oversized (for example, it is over " thick). Also, include your complete return address.
			THEN use this address if you:
IF you live in...			Are not enclosing a check or money order...		Are enclosing a check or money order...
Florida, Georgia, North Carolina, South Carolina			Department of the Treasury Internal Revenue Service Center Atlanta, GA 39901-0002		Department of the Treasury Internal Revenue Service Center Atlanta, GA 39901-0102
Arkansas, Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts, Missouri, New Hampshire, New Jersey, New York, Ohio, Pennsylvania, Rhode Island, Vermont, Virginia, West Virginia			Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999-0002		Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999-0102
Alabama, Kentucky, Louisiana, Mississippi, Tennessee, Texas			Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0002		Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0102
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Utah, Washington, Wisconsin, Wyoming			Department of the Treasury Internal Revenue Service Center Fresno, CA 93888-0002		Department of the Treasury Internal Revenue Service Center Fresno, CA 93888-0102
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 nonpermanent resident of Guam or the Virgin Islands*			Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA		Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 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.