Where Do You File?

This is archived information that pertains only to the 2002 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

See below for filing instructions and addresses. For details on using a private delivery service to mail your return or payment, see page 20.

IF You Live In...........................And you:

Florida, Georgia, Mississippi, North Carolina, 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
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), Maine, Massachusetts, Michigan, 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, Indiana, Iowa, Kansas, Minnesota, Missouri, Nebraska, North Dakota, South Dakota, Utah, 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
Connecticut, Delaware, District of Columbia, Maryland, New Jersey, Pennsylvania	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
Colorado, Kentucky, Louisiana, 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
Alaska, Arizona, California, Hawaii, Idaho, Nevada, Oregon, Washington	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, Ohio, Tennessee, Virginia	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),* dual status citizens, 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.

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