Yes, if you are filing both Federal and State by mail you would mail one to each.
Federal return, you are not enclosing a payment please mail to:
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002
Federal return, if you are enclosing a payment please mail to::
Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704
State return, If you are expecting a refund, please mail the return to::
Oregon Department of Revenue
PO BOX 14700
Salem, OR 97309-0930
State return, If you have to pay taxes, please mail the return to:
Oregon Department of Revenue
PO BOX 14555
Salem, OR 97309-0930
For additional information: Oregon Department of Revenue
