| Locations of customer | Mail to |
|---|
| Massachusetts, Connecticut, Tennessee, Delaware, District of Columbia,Virginia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Michigan, New Hampshire, Pennsylvania, New Jersey, New York, North Carolina, Ohio, Rhode Island, South Carolina, Vermont, West Virginia, Wisconsin | "Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0005". This is for mail return without payment and for payment is as follows "Internal Revenue Service PO Box 806532
Cincinnati, OH 45280-6532" |
| Alabama, California, Alaska, Arizona, Arkansas, Mississippi, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Missouri, Nebraska, Nevada, Washington, New Mexico, Oklahoma, Oregon, South Dakota, Montana, Texas, Utah, Wyoming. | "Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005" mailing address without payment. and with payment is "Internal Revenue Service P.O. Box 932100
Louisville, KY 40293-2100" |
| No legal residence or principal place of business in any state | "Internal Revenue Service PO Box 409101 Ogden, UT 84409" for without payment. With payment mail to "Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100" |