A paper Form 1040 goes to a different IRS address depending on your state, and the address changes again when a check is in the envelope. Pick your state below to see both addresses.
Find your mailing address
Only four combinations exist
Every state maps to one of four address pairs.
| If you live in | Return, no payment | Return with payment |
|---|---|---|
| Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas | Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0002 | Internal Revenue Service, P.O. Box 1214, Charlotte, NC 28201-1214 |
| Arizona, Arkansas, New Mexico, Oklahoma | Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0002 | Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000 |
| Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin | Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0002 | Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000 |
| Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, Wyoming | Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0002 | Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000 |
Where to mail Form 1040-V
Form 1040-V is the payment voucher for a check sent separately from the return, usually after filing electronically. It goes to your state's "enclosing a payment" address above. The IRS publishes a separate 1040-V list, and it matches that column line for line, so Louisville for most states and Charlotte for the nine southern states.
Before you mail it
- If a check is enclosed, make it payable to "United States Treasury" and write your Social Security number, the tax year, and "Form 1040" on the memo line.
- The postmark date counts as the filing date. A certified mail receipt gives you proof of it.
- Quarterly estimated payments go to different addresses. See where to mail estimated tax payments.
The return is once a year
The underpayment penalty comes from the quarterly estimated payments in between. EstimatedTax.com calculates your quarterly payment and fills out your official 1040-ES voucher, mailing address included.
The free safe harbor calculator runs without an account.
Source: IRS, Where to file paper tax returns with or without a payment · IRS, Where to file Form 1040-V