It depends. If you are needing to submit more details that are not in your federal return, Form 8453 must be included with the additional detail.
Mail Form 8453 to:
Internal Revenue Service
Attn: Shipping and Receiving
0254 Receipt and Control Branch
Austin, TX 73344-0254
For state details that are required to be submitted, it would depend on your particular state. To contact your state's Department of Revenue, click this resource for Sate Department of Revenue Resources.
