If your principal business, office or agency, or legal residence in the case of an individual, is located in … | Use the following address … |
Alabama, Arizona, Arkansas, Delaware, Florida, Georgia, Kentucky, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Texas, Vermont, Virginia | Internal Revenue Service |
Alaska, Colorado, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming | Department of the Treasury |
California, Connecticut, District of Columbia, Louisiana, Maryland, Pennsylvania, Rhode Island, West Virginia | Department of the Treasury |
Businesses overseas
If your legal residence or principal place of business or principal office or agency is outside of the United States, file with the following address:
Internal Revenue Service
Austin Submission Processing Center
P.O. Box 149213
Austin, TX 78714-9213
State and local tax departments
Contact the applicable state and local tax department as necessary for reporting requirements and where to file.
When to File
Click here to view filing deadlines.