| Form 1040 Instructions 2005 |
2005 Tax Year |
Where Do You File?
See the back cover of this booklet for filing instructions and
addresses. For details on using a private delivery service to mail your return
or payment, see page
15.
The first line of the address should be: Internal Revenue Service Center
| Form 1040 Addresses for Individual Taxpayers |
| If you live in ... |
then use this address if you ... |
ARE NOT ENCLOSING
A PAYMENT |
ARE ENCLOSING
A PAYMENT |
| Alabama, Delaware, Florida, Georgia, North Carolina, Rhode Island, South Carolina, Virginia |
Internal Revenue Service Center
Atlanta, GA 39901-0002 |
Internal Revenue Service Center
Atlanta, GA 39901-0102 |
| District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont |
Internal Revenue Service Center
Andover, MA 05501-0002 |
Internal Revenue Service Center
Andover, MA 05501-0102 |
| New Jersey, Pennsylvania |
Internal Revenue Service Center
Philadelphia, PA 19255-0002 |
Internal Revenue Service Center
Philadelphia, PA 19255-0102 |
| Arkansas, Kansas, Kentucky, Louisiana, Mississippi, Oklahoma, Tennessee, Texas, West Virginia |
Internal Revenue Service Center
Austin, TX 73301-0002 |
Internal Revenue Service Center
Austin, TX 73301-0102 |
| Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nebraska, Nevada, New Mexico, Oregon, South Dakota, Utah, Washington, Wyoming |
Internal Revenue Service Center
Fresno, CA 93888-0002 |
Internal Revenue Service Center
Fresno, CA 93888-0102 |
| Connecticut, Illinois, Indiana, Iowa, Michigan, Minnesota, Missouri, North Dakota, Ohio, Wisconsin |
Internal Revenue Service Center
Kansas City, MO 64999-0002 |
Internal Revenue Service Center
Kansas City, MO 64999-0102 |
| All APO and FPO addresses, a foreign country: U.S. citizens and those filing Form 2555, or 2555-EZ, |
Internal Revenue Service Center
Austin, TX 73301-0215 USA |
Internal Revenue Service Center
Austin, TX 73301-0215 USA |
| 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, and those filing Form 4563 |
Internal Revenue Service Center
Philadelphia, PA 19255-0215 USA |
Internal Revenue Service Center
Philadelphia, PA 19255-0215 USA |
Guam
Permanent residents: |
Send Form 1040 and payments to:
Department of Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921 |
Virgin Islands
Permanent residents: |
Send Form 1040 and payments to:
V.I. Bureau of Internal Revenue
9601 Estate Thomas
Charlotte Amalie, St. Thomas, VI 00802 |
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