Where to File Extensions

Addresses to File Extensions (Form 4868) in 2012

If you live in …	and you are not enclosing payment …	and you are enclosing payment …
Alabama, Georgia, North Carolina, South Carolina	Department of the Treasury Internal Revenue Service Atlanta, GA 39901-0045	Internal Revenue Service P.O. Box 105050 Atlanta, GA 30348-5050
Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts,  New Hampshire, New York, Pennsylvania, Rhode Island, Vermont	Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045	Internal Revenue Service P.O. Box 37009 Hartford, CT 06176-0009
Florida, Louisiana, Mississippi, Texas	Department of the Treasury Internal Revenue Service Austin, TX 73301-0045	Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302
Alaska, Arizona, California, Colorado, Hawaii, Nevada, Oregon, Washington	Department of the Treasury Internal Revenue Service Fresno, CA 93888-0045	Internal Revenue Service P.O. Box 7122 San Francisco, CA 94120-7122
Kentucky, Missouri, New Jersey, Tennessee, Virginia, West Virginia	Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045	Internal Revenue Service P.O. Box 970028 St. Louis, MO 63197-0028
Arkansas, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska,  New Mexico, North Dakota, Ohio, Oklahoma, South Dakota, Utah, Wisconsin, Wyoming	Department of the Treasury Internal Revenue Service Fresno, CA 93888-0045	Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503
A 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 *If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub 570.	Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA	Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302 USA
All Form 1040-SS, 1040-PR, 1040 NR, and 1040-NR-EZ filers	Department of the Treasury Internal Revenue Service Austin, TX 73301-0045	Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302

* Permanent residents of Guam should use: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921; permanent residents of the Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802.