IRS Mailing Address – Form 1040

Where to Mail Your 2008 Federal Income Tax Return

Mar 28, 2009
Lena Gott

IRS Mailing Address: See Tax Return Instructions - kconnors with MorgueFile

Find out where to mail Form 1040. More than one IRS mailing address exists for 2008 federal income tax returns due April 15, 2009.

As discussed in the article IRS Form 1040, U.S. Individual Income Tax Return, there are eight different IRS mailing addresses for personal tax returns, categorized by state (or territory) of residence. This article provides those eight addresses as they apply to 2008 federal tax returns for individuals. Prior or future return instructions may differ, so individuals should reference the appropriate set of instructions to find mailing addresses for other tax years.

Below are the eight tax return mailing addresses for the 2008 Form 1040 (due on April 15, 2009) and who should mail their forms to each location. There are five locations for the fifty states, one each for Guam and the U.S. Virgin Islands, and another address for all other filers.

Permanent Residents of Guam and U.S. Virgin Islands – Where to Mail Form 1040

Permanent residents of Guam should mail their returns to Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921.

Permanent residents of the Virgin Islands should use the following address: V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802.

Federal Tax Return Info – IRS Mailing Addresses for Residents of the Fifty States

For residents of the fifty states, the first address line should read “Department of the Treasury.” The second address line should read “Internal Revenue Service Center.” The third line should be one of the following city / state / zip code options based on state of residency:

Atlanta, GA 39901-0002 – Residents of Alabama, Florida, Georgia, North Carolina, South Carolina, Virginia
Andover, MA 05501-0002 – Residents of D.C., Maine, Maryland, Massachusetts, New Hampshire, Vermont
Kansas City, MO 64999-0002 – Residents of Arkansas, Connecticut, Delaware, Indiana, Michigan, Missouri, New Jersey, New York, Ohio, Pennsylvania, Rhode Island, West Virginia
Austin, TX 73301-0002 – Residents of Kentucky, Louisiana, Mississippi, Tennessee, Texas
Fresno, CA 93888-0002 – Residents of Alaska, Arizona, California, Colorado, Hawaii, Idaho, Illinois, Iowa, Kansas, Minnesota, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Utah, Washington, Wisconsin, Wyoming

Special Return Mailing Address for All Other Filers of 2008 Individual Income Tax Returns

Finally, anyone who lives in a foreign country, American Samoa, Puerto Rico, or those who meets certain other special criteria detailed on page 161 of the 2008 Form 1040 instructions should mail their returns to Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0215.