Page 140 - 2020 Publication 17

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Where To File 14:38 - 19-Jan-2021

Mail your return to the address shown below that applies to you. If you want to use a private delivery service, see Private
delivery services in chapter 1.

TIP
Envelopes without enough postage will be returned to you by the post office. Your envelope may need
additional postage if it contains more than five pages or is oversized (for example, it is over 1/4 inch thick). Also, include
your complete return address.

THEN send your return to the address OR send your return to the address
below if you are requesting a refund or
below if you ARE enclosing a
IF you live in... are NOT enclosing a payment... payment (check or money order)...
Alabama, Georgia, North Carolina, South Carolina, Department of the Treasury Internal Revenue Service
Tennessee Internal Revenue Service P.O. Box 1214
Kansas City, MO 64999-0002 Charlotte, NC 28201-1214
Alaska, California, Hawaii, Ohio, Washington Use this address if you file from January
1, 2021, through June 18, 2021: Internal Revenue Service

Department of the Treasury P.O. Box 802501
Cincinnati, OH 45280-2501
Internal Revenue Service
Fresno, CA 93888-0002
Starting June 19, 2021, use the following
address:
Internal Revenue Service
P.O. Box 802501
Department of the Treasury
Internal Revenue Service Cincinnati, OH 45280-2501
Ogden, UT 84201-0002
Arkansas, Delaware, Illinois, Indiana, Iowa, Kentucky, Department of the Treasury Internal Revenue Service
Maine, Massachusetts, Minnesota, Missouri, New Internal Revenue Service P.O. Box 931000
Hampshire, New Jersey, New York, Oklahoma, Vermont, Kansas City, MO 64999-0002 Louisville, KY 40293-1000
Virginia, Wisconsin
Arizona, Colorado, Idaho, Kansas, Michigan, Montana, Department of the Treasury Internal Revenue Service
Nebraska, Nevada, New Mexico, North Dakota, Oregon, Internal Revenue Service P.O. Box 931000
South Dakota, Utah, Wyoming Ogden, UT 84201-0002 Louisville, KY 40293-1000
Connecticut, District of Columbia, Maryland, Department of the Treasury Internal Revenue Service
Pennsylvania, Rhode Island, West Virginia Internal Revenue Service P.O. Box 931000
Ogden, UT 84201-0002 Louisville, KY 40293-1000
Florida, Louisiana, Mississippi, Texas Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 1214
Austin, TX 73301-0002 Charlotte, NC 28201-1214
A foreign country, U.S. possession or territory,* or use an Department of the Treasury Internal Revenue Service
APO or FPO address, or file Form 2555 or 4563, or are a Internal Revenue Service P.O. Box 1303
dual-status alien Austin, TX 73301-0215 Charlotte, NC 28201-1303
* If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Commonwealth of the Northern Mariana Islands, see Pub. 570.

Page 136 Publication 17 (2020)