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Military personnel can file online from anywhere in the world, and it’s much more secure to send your Form 1040 through the internet than sending a physical copy to an IRS center. Just choose the e-file option once you’ve finished filling out the necessary information, and you’re good to go.
If you’d still rather send a physical copy, those with an APO or FPO address can send their Form 1040 to the IRS center in Austin, TX or Charlotte, NC. Otherwise, you will file with the appropriate IRS center based on where you are posted. For example, if you’re a resident of New York stationed in Alaska, you will send your Form 1040 to the IRS center serving Alaska.