If you choose to file a federal income tax return on paper and you aren't claiming tax forgiveness on the return, send your federal tax return to the Internal Revenue Service Center for the place where you live. The Instructions for Forms 1040 and 1040-SR give the address for the service centers. If you are overseas and have an APO or FPO address, file your return with the Internal Revenue Service Center listed for an APO or FPO address.
Example. Sgt. Kane, who is stationed in Maine but whose permanent home address is in California, should send her federal return to the service center for Maine.
See: https://www.irs.gov/pub/irs-pdf/p3.pdf
Answers are correct to the best of my ability but do not constitute legal or tax advice.
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