Instructions for Form 1041 and Schedules A, B, D, G, I, J, and K-1 (2006)

Where to File

For all estates and trusts, including charitable and split-interest trusts and pooled income funds:

	THEN use this address if you:
IF you are located in ...	Are not enclosing a check or money order ...	Are enclosing a check or money order ...
Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia, Wisconsin	Internal Revenue Service Center, Cincinnati, Ohio 45999-0048	Internal Revenue Service Center, Cincinnati, Ohio 45999-0148
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming	Internal Revenue Service Center, Ogden, Utah 84201-0048	Internal Revenue Service Center, Ogden, Utah 84201-0148
A foreign country or a United States possession	Internal Revenue Service Center, Ogden, Utah 84201-0210	Internal Revenue Service Center, Ogden, Utah 84201-0222