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Where to File Form 1040X

Addresses to File Form 1040X in 2012

If you live in …* send Form 1040X and return to …
Florida, Louisiana, Mississippi, Texas Department of the Treasury
Internal Revenue Service
Austin, TX 73301
Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, Nevanda, New Mexico, North Dakota, Ohio, Oklahoma, Oregon, South Dakota, Utah, Washington, Wisconsin, Wyoming Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0422
Alabama, Connecticut, Delaware, District of Columbia, Florida, Georgia, Kentucky,  Maine, Maryland, Massachusetts,  Missouri, New Hampshire,  New Jersey,  New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina,  Tennessee, Vermont, Virginia, West Virginia Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999
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

Note: If Form 1040X includes a Form 1040NR or 1040NR-EZ, mail to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Permanent residents of Guam Department of Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU, 96921
Permanent residents of Virgin Islands V.I. Bureau of Internal Revenue
9601 Estate Thomas
Charlotte Amalie
St. Thomas, VI 00802
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