Instructions For Form 1040ez - Income Tax Return For Single And Joint Filers With No Dependents - 2004 Page 35

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If an envelope addressed to “Internal Revenue
Internal Revenue Service Center shown
Where Do
Service Center” came with this booklet,
that applies to you. Envelopes without
You File?
please use it. If you do not have one or if you
enough postage will be returned to you by
moved during the year, mail your return to the
the post office.
THEN use this address if you:
Are not enclosing a check or
Are enclosing a check or
IF you live in...
money order...
money order...
Alabama, Florida, Georgia, Mississippi, North Carolina, Internal Revenue Service Center
Internal Revenue Service Center
Rhode Island, South Carolina, West Virginia
Atlanta, GA 39901-0014
Atlanta, GA 39901-0114
Maine, Massachusetts, New Hampshire, New York,
Internal Revenue Service Center
Internal Revenue Service Center
Vermont
Andover, MA 05501-0014
Andover, MA 05501-0114
Connecticut, Delaware, Illinois, Indiana, Iowa, Kansas,
Internal Revenue Service Center
Internal Revenue Service Center
Michigan, Minnesota, Missouri, Nebraska, North
Kansas City, MO 64999-0014
Kansas City, MO 64999-0114
Dakota, South Dakota, Wisconsin
District of Columbia, Maryland, New Jersey,
Internal Revenue Service Center
Internal Revenue Service Center
Pennsylvania
Philadelphia, PA 19255-0014
Philadelphia, PA 19255-0114
Arkansas, Colorado, Kentucky, Louisiana, New Mexico, Internal Revenue Service Center
Internal Revenue Service Center
Oklahoma, Tennessee, Texas
Austin, TX 73301-0014
Austin, TX 73301-0114
Alaska, Arizona, California, Hawaii, Idaho, Montana,
Internal Revenue Service Center
Internal Revenue Service Center
Nevada, Oregon, Utah, Virginia, Washington, Wyoming Fresno, CA 93888-0014
Fresno, CA 93888-0114
Internal Revenue Service Center
Internal Revenue Service Center
Ohio*
Memphis, TN 37501-0014
Memphis, TN 37501-0114
All APO and FPO addresses, American Samoa,
nonpermanent residents of Guam or the Virgin
Internal Revenue Service Center
Internal Revenue Service Center
Islands**, Puerto Rico (or if excluding income under
Philadelphia, PA 19255-0215
Philadelphia, PA 19255-0215
Internal Revenue Code section 933), dual-status aliens,
USA
USA
a foreign country: U.S. citizens and those filing Form
2555, 2555-EZ, or 4563
* If you live in Ohio and file your return after June 30, 2005, use: Internal Revenue Service Center, Fresno, CA 93888 – 0014 (if you are not enclosing
a check or money order); or Internal Revenue Service Center, Fresno, CA, 93888 – 0114 (if you are enclosing a check or money order).
** 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.
IRS e-file and free file options (page 3) Help with unresolved tax issues
What’s Inside?
Commissioner’s message (page 2)
(page 4)
When to file (page 8)
Free tax help (pages 5, 6, and 21)
What’s new for 2004 (page 8)
How to get forms and publications
Index (page 34)
(page 5)
How to comment on forms (page 23)
Tax table (page 24)
How to avoid common mistakes
How to make a gift to reduce debt held
(page 20)
by the public (page 21)

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