These Where to File addresses are to be used only by taxpayers and tax professionals filing individual federal tax returns in New York during Calendar Year 2023.
If you live in New York...
and you are filing a Form...and you are not enclosing a payment, then use this address...and you are enclosing a payment, then use this address...1040
Department of the TreasuryInternal Revenue Service
Kansas City, MO 64999-0002Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000
1040-ES
N/A
Internal Revenue ServiceP.O. Box 931100
Louisville, KY 40293-1100
1040-ES(NR)
N/AInternal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
1040V
N/AInternal Revenue ServiceP.O. Box 931000
Louisville, KY 40293-1000
1040X
Department of the TreasuryInternal Revenue Service
Kansas City, MO 64999-0052Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0052
4868
Department of the TreasuryInternal Revenue Service
Kansas City MO 64999-0045Internal Revenue Service
P.O. Box 931300
Louisville, KY 40293-1300
If you live in:
Send your payments here:
Florida, Louisiana, Mississippi, TexasInternal Revenue Service CenterAustin, TX 73301-0010Alabama, Alaska, Arkansas, California, Delaware, Georgia, Hawaii, Illinois, Indiana, Iowa, Kentucky, Maine, Massachusetts, Michigan, Minnesota, Missouri, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Oklahoma, South Carolina, Tennessee, Vermont, Virginia, Washington, WisconsinInternal Revenue
Service Center
Kansas City, MO 64999-0010Arizona, Colorado, Connecticut, District of Columbia, Idaho, Kansas, Maryland, Montana, Nebraska, Nevada, North Dakota, Oregon, Pennsylvania, Rhode Island, South Dakota, Utah, West Virginia, WyomingInternal Revenue
Service Center
Ogden, UT 84201-0010All APO and FPO addresses, American Samoa, nonpermanent residents of Guam or the Virgin Islands*, Puerto Rico (or if excluding income under Internal Revenue Code Section 933), a foreign country: U.S. citizens and those filing Form 2555, 2555-EZ, or 4563Internal Revenue
Service Center
Austin, TX 73301-0010
U.S.A.
*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Publication 570PDF.
Related Topics
Publication 5137, Fringe Benefit Guide (PDF)
These Where to File addresses are to be used only by taxpayers and tax professionals filing individual federal tax returns in Texas during Calendar Year 2023.
If you live in Texas...
and you are filing a Form...and you are not enclosing a payment, then use this address...and you are enclosing a payment, then use this address...1040
Department of the TreasuryInternal Revenue Service
Austin, TX 73301-0002Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
1040-ES
N/A
Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
1040-ES(NR)
N/AInternal Revenue ServiceP.O. Box 1300
Charlotte, NC 28201-1300
1040-V
N/AInternal Revenue ServiceP.O. Box 1214
Charlotte, NC 28201-1214
1040-X
Department of the TreasuryInternal Revenue Service
Austin, TX 73301-0052Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0052
4868
Department of the TreasuryInternal Revenue Service
Austin, TX 73301-0045Internal Revenue Service
P.O. Box 1302
Charlotte, NC 28201-1302
Effective January 1, 2022, certain Post Office Boxes will be closed in Hartford, CT and San Francisco, CA. If you have pre-printed mailing labels for one of these payment addresses, destroy them now. To avoid delays, use the current address shown below. IRS encourages the use of electronic payment options available on IRS.gov.
These Where to File addresses are to be used only by taxpayers and tax professionals filing Form 1040-ES during Calendar Year 2023.
Form 1040 and 1040-SR addresses for taxpayers living within the 50 states
If you live in...And you ARE NOT enclosing a payment use this address and you ARE enclosing a payment use this addressArkansas, Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Oklahoma, Rhode Island, Vermont, Virginia, West Virginia, WisconsinDepartment of the TreasuryInternal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931100
Louisville, KY 40293-1100PennsylvaniaDepartment of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002Internal Revenue Service
P. O. Box 802501
Cincinnati, OH 45280-2501Florida, Louisiana, Mississippi, TexasDepartment of the Treasury
Internal Revenue Service
Austin, TX 73301-0002Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214Alabama, Georgia, North Carolina, South Carolina, TennesseeDepartment of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002Internal Revenue Service
P O Box 1214
Charlotte, NC 28201-1214Arizona, New MexicoDepartment of the Treasury
Internal Revenue Service
Austin, TX 73301-0002Internal Revenue Service
P O Box 802501
Cincinnati, OH 45280-2501Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, Ohio, Oregon, North Dakota, South Dakota, Utah, Washington, WyomingDepartment of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002Internal Revenue Service
P O Box 802501
Cincinnati, OH 45280-2501
Form 1040 Addresses for taxpayers who are non-residents
If you live in...Use this address if you ARE NOT ENCLOSING A PAYMENTUse this address if you ARE ENCLOSING A PAYMENTA foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are a dual-status alien.
Department of the TreasuryInternal Revenue Service
Austin, TX 73301-0215
USAInternal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA
*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub 570.