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See address below:

1040, 1040A, 1040EZ-

Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002

If enclosing a payment-
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

1040X- With a payment or not send to this address
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0422