2003 HTML General Instructions for Form 1040,

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Where Do You File?	If an envelope addressed to “Internal Revenue Service Center” 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 Internal Revenue Service Center shown that applies to you.			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 ¼″ 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...
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
Maine, Massachusetts, New Hampshire, New York, Vermont			Internal Revenue Service Center Andover, MA 05501-0002		Internal Revenue Service Center Andover, MA 05501-0102
Delaware, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, North Dakota, South Dakota, Wisconsin			Internal Revenue Service Center Kansas City, MO 64999-0002		Internal Revenue Service Center Kansas City, MO 64999-0102
Connecticut, District of Columbia, Maryland, New Jersey, Pennsylvania			Internal Revenue Service Center Philadelphia, PA 19255-0002		Internal Revenue Service Center Philadelphia, PA 19255-0102
Arkansas, Colorado, Kentucky, Louisiana, New Mexico, Oklahoma, Tennessee, Texas			Internal Revenue Service Center Austin, TX 73301-0002		Internal Revenue Service Center Austin, TX 73301-0102
Alaska, Arizona, California, Hawaii, Idaho, Montana, Nevada, Oregon, Utah, Washington, Wyoming			Internal Revenue Service Center Fresno, CA 93888-0002		Internal Revenue Service Center Fresno, CA 93888-0102
Ohio, Virginia			Internal Revenue Service Center Memphis, TN 37501-0002		Internal Revenue Service Center Memphis, TN 37501-0102
All APO and FPO addresses, American Samoa, nonpermanent residents of Guam or the Virgin Islands, Puerto Rico (or if excluding income under Internal Revenue Code section 933),* dual-status aliens, a foreign country: U.S. citizens and those filing Form 2555, 2555-EZ, or 4563			Internal Revenue Service Center Philadelphia, PA 19255-0215 USA		Internal Revenue Service Center 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.

1040 - Additional Material