Publication 17: Your Federal Income Tax; Where Do I File?

After you complete your return, you must send it to the IRS. You can mail it or you may be able to file it electronically. See Does My Return Have To Be On Paper, earlier.

Mailing your return. If an addressed envelope came with your tax forms package, you should mail your return in that envelope.

If you do not have an addressed envelope or if you moved during the year, mail your return to the Internal Revenue Service Center for the area where you now live. A list of Service Center addresses is shown below.

If you are making a payment, follow any additional instructions in your tax forms package.

Florida, Georgia, South Carolina, West Virginia	Are NOT enclosing a check or money order... Internal Revenue Service Center Atlanta, GA 39901-0002		Are enclosing a check or money order... Internal Revenue Service Center Atlanta, GA 39901-0102
Delaware, New Jersey, New York (New York City and counties of Nassau, Rockland, Suffolk, and Westchester)	Are NOT enclosing a check or money order... Internal Revenue Service Center Holtsville, NY 00501-0002		Are enclosing a check or money order... Internal Revenue Service Center Holtsville, NY 00501-0102 -
New York (all other counties), Connecticut, Maine, Massachusetts, New Hampshire, Rhode Island, Vermont	Are NOT enclosing a check or money order... Internal Revenue Service Center Andover, MA 05501-0002		Are enclosing a check or money order... Internal Revenue Service Center Andover, MA 05501-0102
Illinois, Iowa, Kansas, Minnesota, Missouri, Oregon, Wisconsin	Are NOT enclosing a check or money order... Internal Revenue Service Center Kansas City, MO 64999-0002		Are enclosing a check or money order... Internal Revenue Service Center Kansas City, MO 64999-0102
District of Columbia, Indiana, Maryland, Pennsylvania, Virginia	Are NOT enclosing a check or money order... Internal Revenue Service Center Philadelphia, PA 19255-0002		Are enclosing a check or money order... Internal Revenue Service Center Philadelphia, PA 19255-0102
Michigan, Ohio	Are NOT enclosing a check or money order... Internal Revenue Service Center Cincinnati, OH 45999-0002		Are enclosing a check or money order... Internal Revenue Service Center Cincinnati, OH 45999-0102
Colorado, Idaho, Montana, New Mexico, Oklahoma, Texas, Wyoming	Are NOT enclosing a check or money order... Internal Revenue Service Center Austin, TX 73301-0002		Are enclosing a check or money order... Internal Revenue Service Center Austin, TX 73301-0102
Arizona, California (counties of Alpine, Amador, Butte, Calaveras, Colusa, Contra Costa, Del Norte, El Dorado, Glenn, Humboldt, Lake, Lassen, Marin, Mendocino, Modoc, Napa, Nevada, Placer, Plumas, Sacramento, San Joaquin, Shasta, Sierra, Siskiyou, Solano, Sonoma, Sutter, Tehama, Trinity, Yolo, and Yuba), Nevada, North Dakota, South Dakota, Utah, Washington	Are NOT enclosing a check or money order... Internal Revenue Service Center Ogden, UT 84201-0002		Are enclosing a check or money order... Internal Revenue Service Center Ogden, UT 84201-0102
California (all other counties), Alaska, Hawaii	Are not enclosing a check or money order... Internal Revenue Service Center Fresno, CA 93888-0002		Are enclosing a check or money order... Internal Revenue Service Center Fresno, CA 93888-0102
Alabama, Arkansas, Kentucky, Louisiana, Mississippi, Nebraska, North Carolina, Tennessee	Are NOT enclosing a check or money order... Internal Revenue Service Center Memphis, TN 37501-0002		Are enclosing a check or money order... 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),* a foreign country: U.S. citizens and those filing Form 2555, 2555-EZ, or 4563	Are NOT enclosing a check or money order... Internal Revenue Service Center Philadelphia, PA 19255-0215 USA		Are enclosing a check or money order... 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 Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802.