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IRS.gov Website
Publication 570
taxmap/pubs/p570-015.htm#en_us_publink1000221393

Where To File(p21)

For Use in Tax Year 2013
rule
Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico.
If you are not including a check or a money order, send your U.S. tax return and all attachments to:


Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA


If you are including a check or a money order, send your U.S. tax return and all attachments to:


Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA


Also send your U.S. return to these addresses if you are attaching Form 5074 or Form 8689.
If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside.