image description
Where to File

Where to File Extensions

Addresses to File Extensions (Form 4868) in 2014

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 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


*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub 570.

* 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.