skip navigation

Search Help
Navigation Help


Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #


FAQs
Forms
Publications
Tax Topics


Comments
About Tax Map
IRS Tax Map 2008
Current IRS Tax Map

Where Do You File?If an envelope 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 address shown below that applies to you. If you want to use a private delivery service, see page 8.
Tip
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 1/4'' 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...
Florida, Georgia, North Carolina, South CarolinaDepartment of the Treasury
Internal Revenue Service Center
Atlanta, GA 39901-0015
Department of the Treasury Internal Revenue Service Center Atlanta, GA 39901-0115
Arkansas, Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts, Missouri, New Hampshire, New Jersey, New York, Ohio, Pennsylvania, Rhode Island, Vermont, Virginia, West VirginiaDepartment of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999-0015
Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999-0115
Alabama, Kentucky, Louisiana, Mississippi, Tennessee, TexasDepartment of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0015
Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0115
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Utah, Washington, Wisconsin, WyomingDepartment of the Treasury
Internal Revenue Service Center
Fresno, CA 93888-0015
Department of the Treasury Internal Revenue Service Center Fresno, CA 93888-0115
A foreign country, American Samoa, or Puerto Rico (or are excluding income under Internal Revenue Code section 933), or use an APO or FPO address, or file Form 4563, or are a dual-status alien or nonpermanent resident of Guam or the Virgin Islands*Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215 USA
Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 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 the Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802.
Instructions for Form 1040AHow to avoid common mistakes
Table of contentsHelp with unresolved tax issues
IRS e-file and Free File optionsFree tax help
Index (inside back cover)How to get forms and publications
When to fileTax table
What's newHow to make a gift to reduce debt
How to comment on forms held by the public