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 below
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, 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
Internal Revenue Service Center Kansas City, MO 64999-0002
Internal Revenue Service Center Kansas City, MO 64999-0102
Kentucky*, Pennsylvania*
Internal Revenue Service Center Philadelphia, PA 19255-0002
Internal Revenue Service Center Philadelphia, PA 19255-0102
Kansas, Louisiana, Mississippi, Oklahoma, Tennessee, Texas, West Virginia, APO, FPO
Internal Revenue Service Center Austin, TX 73301-0002
Internal Revenue Service Center Austin, TX 73301-0102
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Minnesota, Montana, Nebraska, Nevada, New
Mexico, North Dakota, Oregon, South Dakota, Utah, Washington, Wyoming
Internal Revenue Service Center Fresno, CA 93888-0002
Internal Revenue Service Center Fresno, CA 93888-0102
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 Form 4563
Internal Revenue Service Center Austin, TX 73301-0215 USA
Internal Revenue Service Center Austin, TX 73301-0215 USA
* If you live in Kentucky or Pennsylvania and file your return after June 30, 2007, use: Internal
Revenue Service Center, Kansas City, MO 64999-0002 (if you are not enclosing a check or money order); or Internal Revenue
Service Center, Kansas City,
MO 64999-0102 (if you are enclosing a check or money order).
** 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.
