Where to File Tax Returns - Addresses Listed by Return Type

In order to determine where to file your tax return, you need to identify the form number for which you need the information. Follow the numerical or alpha-numerical links below to find the specific Where to File information for your form.

Forms Beginning with a Number

If your form number begins with a number, use the following guidelines to find the correct address:

• To find Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, choose the number 3.
• To find Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, choose the number 7.

Forms that begin with numbers: 1, 2, 3, 4, 5, 7, 8, 9.

Forms Beginning with an Alpha Character

If your form number begins with an alpha character, use the following guidelines to find the correct address:

• To find Form SS-4, Application for Employer Identification Number, choose the alpha S.

Forms that begin with alphas: C, S, W.

Please note that some addresses may not match a particular instruction booklet or publication. This is because changes may have been made after the publication was printed. The addresses provided on this site reflect the most current Where to File addresses for use during Calendar Year 2024.

Other Resources

In addition to the above guidelines, the Internal Revenue Service (IRS) provides the following resources for finding Where to File addresses:

Where to File Addresses for Tax Returns by State

This resource provides addresses by state for Forms 1040 and 1040-SR, Forms 1040-ES, Forms 1040-V, amended returns, and extensions. It also includes addresses for taxpayers in foreign countries, U.S. possessions, or with other international filing characteristics. Please note that Forms 1040 and 1040-SR use the same where-to-file addresses.

Certain Forms, Payments, and Applications

This resource provides a quick guide for where to send certain forms, applications, and payments other than tax returns.

Certain Elections, Statements, and Other Documents

This resource provides up-to-date information on filing addresses for certain elections, statements, returns, and other documents.

For more information and to access these resources, please visit the Internal Revenue Service website.