If you are not sending a payment with the form
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0045
If you are sending a payment, use the following address
Internal Revenue Service
P.O. Box 931300
Louisville, KY 40293-1300
https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment
