2
Form 1040-V (2013)
Page
IF you live in. . .
THEN use this address if you:
Are not enclosing a check or
Are enclosing a check or money
money order . . .
order . . .
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
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Nevada,
Department of the Treasury
Internal Revenue Service
New Mexico, Oregon, Utah, Washington, Wyoming
Internal Revenue Service
P.O. Box 7704
Fresno, CA 93888-0002
San Francisco, CA 94120-7704
Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota,
Department of the Treasury
Internal Revenue Service
Montana, Nebraska, North Dakota, Ohio, Oklahoma,
Internal Revenue Service
P.O. Box 802501
South Dakota, Wisconsin
Fresno, CA 93888-0002
Cincinnati, OH 45280-2501
Alabama, Georgia, Kentucky, Missouri, New Jersey, North
Department of the Treasury
Internal Revenue Service
Carolina, South Carolina, Tennessee, Virginia
Internal Revenue Service
P.O. Box 931000
Kansas City, MO 64999-0002
Louisville, KY 40293-1000
Connecticut, Delaware, District of Columbia, Maine, Maryland,
Department of the Treasury
Internal Revenue Service
Massachusetts, New Hampshire, New York, Pennsylvania,
Internal Revenue Service
P.O. Box 37008
Rhode Island, Vermont, West Virginia
Kansas City, MO 64999-0002
Hartford, CT 06176-7008
A foreign country, American Samoa, or Puerto Rico (or are
Department of the Treasury
Internal Revenue Service
excluding income under Internal Revenue Code 933), or use an
Internal Revenue Service
P.O. Box 1303
APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are
Austin, TX 73301-0215
Charlotte, NC 28201-1303
a dual-status alien or nonpermanent resident of Guam or the U.S.
Virgin Islands.