Where do you file your return?
Your individual tax return might be going to a new location
this year for processing, thanks to the continued restructuring of
the Internal Revenue Service's service centers.
Evaluation of all center operations resulted
in consolidation and shifting of some of duties. Individual returns
are now processed in seven offices instead of the 10 used previously.
And geographic oddities have been smoothed out, with taxpayers now
sending their forms to centers closer to their homes.
The IRS also has specialized its return processing
with a ZIP-code presorting system. Returns now move through the
agency based on which form is filed and whether the taxpayer is
getting a refund or paying a bill.
If you received a tax instruction booklet earlier
this year, simply use the envelope (and the appropriate color-coded
label that came with it) and you'll be OK. But if you've moved to
a state other than the one on your tax material or misplaced the
package altogether, check the table below to see where to send your
No street address is needed; all forms should be mailed simply to
Internal Revenue Service Center in the city shown.
you live in
your return (using appropriate ZIP+four) to
Florida, Georgia, Mississippi, North Carolina, Rhode Island,
South Carolina, West Virginia
Arizona, California, Hawaii,
Idaho, Montana, Nevada,
Oregon, Utah, Washington, Wyoming
Colorado, Kentucky, Louisiana, New Mexico, Oklahoma, Tennessee,
of Columbia, Maryland, New Jersey, Pennsylvania
Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri,
Nebraska, North Dakota, South Dakota, Wisconsin
Massachusetts, New Hampshire, New York, Vermont
You also need to let the IRS know on your tax
return envelope whether you've enclosed a payment or are expecting
a refund. This is done via the last four numbers of the center's
full nine-digit ZIP code.
Taxpayers who owe no tax or are due a refund
should add the following ZIP-plus-four digits depending on which
- 0002 for Form 1040
- 0015 for Form 1040A
- 0014 for Form 1040EZ
Taxpayers who must make a tax payment with their
return should add:
- 0102 for Form 1040
- 0115 for Form 1040A
- 0114 for Form 1040EZ
All taxpayers with APO and FPO addresses, those
who live in American Samoa, Puerto Rico or other foreign countries,
or who are non-permanent residents of Guam or the Virgin Islands
should mail their returns to the Internal Revenue Service Center
in Philadelphia, PA 19255-0215. In these cases, there is no ZIP-plus-four
code distinction between returns owing tax or getting refunds.
-- Updated April 6, 2004