Once you complete your 2005 federal tax return, you can either file it electronically or mail it to the IRS. If you choose to mail your return, you will find directions on where to send it on the back cover of your instruction booklet.

When mailing your return, whether enclosing a payment or not, use the envelope and the appropriate mailing label that came with your tax instruction booklet. If you moved during the year, check the tax package to find the mailing address of the appropriate IRS Center. The appropriate address depends on where you live and whether or not you are enclosing a check or money order. Checks or money orders should be payable to the “United States Treasury."

Instead of mailing your tax return, you may want to file electronically. IRS e-file programs offer fast, easy, accurate, secure and convenient alternatives to filing traditional paper returns.
Electronic options include:
• Computer filing using an authorized IRS e-file tax professional
• Using your personal computer to file
• Free File is available at IRS.gov for many taxpayers as an option for filing their returns with no charge

Millions of taxpayers are expected to participate in IRS e-file programs because they provide a faster and more convenient method of filing returns and getting refunds.

For more information on where to file your tax return, check out the 1040 Central page on the IRS Web site at IRS.gov. Use the 1040 Central page as your one-stop guide to filing your 2005 federal income tax return.