What is the IRS mailing address for filing a tax return?

Here you will find the mailing addresses to file paper tax returns by state for Form 1040, 1040-ES, 1040-ES (NR) and 1040X. These addresses must be used only by taxpayers and tax professionals filing individual tax returns during Calendar Year 2022.

AlabamaAlaskaArizonaArkansas
CaliforniaColoradoConnecticutDelaware
District of ColumbiaFloridaGeorgiaHawaii
IdahoIllinoisIndianaIowa
KansasKentuckyLouisianaMaine
MarylandMassachusettsMichiganMinnesota
MississippiMissouriMontanaNebraska
NevadaNew HampshireNew JerseyNew Mexico
New YorkNorth CarolinaNorth DakotaOhio
OklahomaOregonPennsylvaniaRhode island
South CarolinaSouth DakotaTennesseeTexas
UtahVermontVirginiaWashington
West VirginiaWisconsinWyomingInternational

Alabama

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214
1040-ESN/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Austin, TX 73301-0052Department of the Treasury Internal Revenue Service Austin, TX 73301-0052

Alaska

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501
1040-ESN/AInternal Revenue Service P O Box 802502 Cincinnati, OH 45280-2502
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Ogden, UT 84201-0052Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052

Arizona

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Austin, TX 73301-0002Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501
1040-ESN/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Ogden, UT 84201-0052Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052

Arkansas

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
1040-ESN/AInternal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Austin, TX 73301-0052Department of the Treasury Internal Revenue Service Austin, TX 73301-0052

California

FormNo Payment AttachedPayment Attached
1040Department of Treasury Internal Revenue Service Ogden, UT 84201-0002Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501
1040-ESN/AInternal Revenue Service P O Box 802502 Cincinnati, OH 45280-2502
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Ogden, UT 84201-0052Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052

Colorado

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501
1040-ESN/AInternal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Ogden, UT 84201-0052Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052

Connecticut

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
1040-ESN/AInternal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Kansas City, MO 64999-0052Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052

Delaware

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
1040-ESN/AInternal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052

District of Columbia

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
1040-ESN/AInternal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Kansas City, MO 64999-0052Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052

Florida

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Austin, TX 73301-0002Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214
1040-ESN/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040-XDepartment of the Treasury Internal Revenue Service Austin, TX 73301-0052Department of the Treasury Internal Revenue Service Austin, TX 73301 – 0052

Georgia

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214
1040-ESN/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte. NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Austin, TX 73301-0052Department of the Treasury Internal Revenue Service Austin, TX 73301-0052

Hawaii

FormNo Payment AttachedPayment Attached
1040Department of Treasury Internal Revenue Service Ogden, UT 84201-0002Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501
1040-ESN/AInternal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of Treasury Internal Revenue Service Ogden, UT 84201-0052Department of Treasury Internal Revenue Service Ogden, UT 84201-0052

Idaho

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501
1040-ESN/AInternal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300  
1040XDepartment of the Treasury Internal Revenue Service Ogden, UT 84201-0052Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052

Illinois

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002Internal Revenue Service P.O. Box 931000 Louisville, KY  40293-1000
1040-ESN/AInternal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Kansas City, MO 64999-0052Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052

Indiana

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
1040-ESN/AInternal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Kansas City, MO 64999-0052Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052

Iowa

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
1040-ESN/AInternal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Ogden, UT 84201-0052Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052

Kansas

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002Internal Revenue Service P.O. Box 802501 Cincinnati, OH  45280-2501
1040-ESN/AInternal Revenue Service P.O. Box 802502 Cincinnati, OH  45280-2502
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Ogden, UT 84201-0052Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052

Kentucky

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002  Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
1040-ESN/AInternal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Kansas City, MO 64999-0052Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052

Louisiana

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Austin, TX  73301-0002Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214
1040-ESN/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040-ES(NR)N/AInternal Revenue Service P.O. Box  1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Austin, TX 73301-0052Department of the Treasury Internal Revenue Service Austin, TX 73301-0052

Maine

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
1040-ESN/AInternal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052

Maryland

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0002Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
1040-ESN/AInternal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052

Massachusetts

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
1040-ESN/AInternal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Kansas City, MO 64999-0052Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052

Michigan

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501
1040-ESN/AInternal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Ogden, UT 84201-0052Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052

Minnesota

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002  Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
1040-ESN/AInternal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Kansas City, MO 64999-0052Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052

Mississippi

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Austin, TX  73301-0002Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214
1040-ESN/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Austin, TX 73301 -0052Department of the Treasury Internal Revenue Service Austin, TX 73301 – 0052

Missouri

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
1040-ESN/AInternal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052

Montana

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501
1040-ESN/AInternal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Ogden, UT 84201-0052Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052

Nebraska

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501
1040-ESN/AInternal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Ogden, UT 84201-0052Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052

Nevada

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501
1040-ESN/AInternal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Ogden, UT 84201-0052Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052

New Hampshire

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
1040-ESN/AInternal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Kansas City, MO 64999-0052Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052

New Jersey

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
1040-ESN/AInternal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Kansas City, MO 64999-0052Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052

New Mexico

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Austin, Texas 73301-0002Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501
1040-ESN/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Ogden, UT 84201-0052Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052  

New York

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO  64999-0002Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
1040-ESN/AInternal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Kansas City, MO 64999-0052Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052

North Carolina

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214
1040-ESN/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Kansas City, MO 64999-0052Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052

North Dakota

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501
1040-ESN/AInternal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Ogden, UT 84201-0052Department of the Treasury Internal Revenue Service Ogden, UT 84201- 0052

Ohio

FormNo Payment AttachedPayment Attached
1040Department of Treasury Internal Revenue Service Ogden, UT 84201-0002Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501
1040-ESN/AInternal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Ogden, UT 84201-0052Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052

Oklahoma

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
1040-ESN/AInternal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Austin, TX 73301-0052Department of the Treasury Internal Revenue Service Austin, TX 73301-0052

Oregon

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501
1040-ESN/AInternal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Ogden, UT 84201-0052Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052

Pennsylvania

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501
1040-ESN/AInternal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Kansas City, MO 64999-0052Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052

Rhode Island

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
1040-ESN/AInternal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Kansas City, MO 64999-0052Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052

South Carolina

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214
1040-ESN/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Kansas City, MO 64999-0052Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052

South Dakota

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501
1040-ESN/AInternal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Ogden, UT 84201-0052Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052

Tennessee

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214
1040-ESN/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Kansas City, MO 64999-0052Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052

Texas

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Austin, TX  73301-0002Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214
1040-ESN/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Austin, TX 73301-0052Department of the Treasury Internal Revenue Service Austin, TX  73301-0052

Utah

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501
1040-ESN/AInternal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Ogden, UT 84201-0052Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052

Vermont

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
1040-ESN/AInternal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Kansas City, MO 64999-0052Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052

Virginia

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
1040-ESN/AInternal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Kansas City, MO 64999-0052Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052

Washington

FormNo Payment AttachedPayment Attached
1040Department of Treasury Internal Revenue Service Ogden, UT 84201-0002Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501
1040-ESN/AInternal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Ogden, UT 84201-0052Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052

West Virginia

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
1040-ESN/AInternal Revenue Service P. O. Box 931100 Louisville, KY 40293-1100
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Kansas City, MO 64999-0052Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052

Wisconsin

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000
1040-ESN/AInternal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Kansas City, MO 64999-0052Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052

Wyoming

FormNo Payment AttachedPayment Attached
1040Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501
1040-ESN/AInternal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300
1040XDepartment of the Treasury Internal Revenue Service Ogden, UT 84201-0052Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052

International

FormNo Payment AttachedPayment Attached
1040Department of the  Treasury Internal Revenue Service Austin, TX  73301-0215 USAInternal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303 USA  
1040-ESN/AInternal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303 USA
1040-ES(NR)N/AInternal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303
1040XDepartment of  the Treasury Internal Revenue Service Austin, TX   73301-0215 USADepartment of  the Treasury Internal Revenue Service Austin, TX   73301-0215 USA