Deductions & credits

Your Form 8862 must be attached to your federal income tax return (Form 1040). It can be mailed to the IRS center for your area.

Where to Mail Based on Your Location (if not specified in your letter):

• If you live in: Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, Texas, or Virginia, send to:
  • Internal Revenue Service, Austin, TX 73301-0002
• If you live in: Maine, Massachusetts, New Hampshire, New York, or Vermont, send to:
  • Internal Revenue Service, Andover, MA 05501-0002
• If you live in: Connecticut, District of Columbia, Maryland, Pennsylvania, Rhode Island, or West Virginia, send to:
  • Internal Revenue Service, P.O. Box 37910, Hartford, CT 06176-7910
• If you live in: California, send to:
  • Internal Revenue Service, PO Box 802501, Cincinnati, OH 45280-2501
• If you live in: All other states, or foreign countries, send to:
  • Internal Revenue Service, Kansas City, MO 64999-0002 

Remember: Do not send the form by itself; it must be attached to your full tax return. If you have a letter that provides an address, use that address.

These    IRS instructions have the most up-to-date filing addresses.

Please return to Community if you have any additional information or questions and we would be happy to help