The mailing address to file your federal income tax return from Arizona will vary, depending on whether
you enclosing a payment or
not.
Here is the
IRS Service Center mailing address
if you are enclosing a payment with your return:
Internal Revenue Service
P.O. Box 7704
San Francisco, CA
94120-7704
Here is the
IRS Service Center mailing address if you are not enclosing a payment with your return:
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002
Please see
the following IRS guide, "Where to File Addresses for Taxpayers and Tax
Professionals Filing Form 1040":
https://www.irs.gov/uac/where-to-file-addresses-for-taxpayers-and-tax-professionals-filing-form-1040
The mailing
address for your Arizona state income tax return, if you
are enclosing a payment with your return:
Arizona Department of Revenue
PO Box 52016
Phoenix, AZ 85072-2016
The mailing
address for your Arizona state income tax return, if you are not enclosing a payment with
your return:
Arizona Department of Revenue
PO Box 52138
Phoenix, AZ 85072-2138
Please see
2016 Arizona Form 140 instructions :
https://www.azdor.gov/Portals/0/ADOR-forms/TY2016/10400/140Booklet.pdf
