Where to File

If you filed a paper federal tax return for 2011 and also are filing a paper federal return for 2012, check your 2012 tax form instructions to see if the IRS filing address for your residence has changed. The table below may not reflect late IRS changes. Changes to the table will be in the e-Supplement at jklasser.com .

When you file, include your complete return address and if you are enclosing numerous attachments with your return, make sure that you include enough postage.

Where Do You File Form 1040?

If you file Form 1040A or Form 1040EZ, see the note below the table.

IF you live in . . . THEN use this address if you:
Are not enclosing a check or money order . . . Are enclosing a check or money order . . .
Alabama, Georgia, North Carolina, South Carolina Department of the TreasuryInternal Revenue ServiceKansas City, MO 64999 -0002 Internal Revenue ServiceP.O. Box 105017Atlanta, GA 30348-5017
Florida, Louisiana, Mississippi, Texas Department of the TreasuryInternal Revenue ServiceAustin, TX 73301-0002 Internal Revenue ServiceP.O. Box 1214Charlotte, NC 28201-1214
Alaska, Arizona, California, Colorado, Hawaii, Nevada, Oregon, Washington, Department of the Treasury Internal Revenue Service Fresno, CA 93888-0002 Internal Revenue ServiceP.O. Box 7704San Francisco, CA 94120-7704
Arkansas, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, New Mexico, North Dakota, Ohio, Oklahoma, South Dakota, Utah, Wisconsin, Wyoming Department ...

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