If you are mailing in your return, the mailing
address to file your federal income tax return will vary, based on which state you
live in (or if you live outside of the U.S.), and on whether you enclosing a payment or not.
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
To
find the mailing address for filing your state tax return, please refer to the instructions for your state tax return.
