Here is the mailing address for Federal:
If you are not enclosing payment
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
If you are enclosing payment
Internal Revenue Service
P.O. Box 37910
Hartford, CT 06176-7910
Here is mailing address for State:
Returns due a refund:
West Virginia State Tax Department
PO Box 1071
Charleston, WV 25324-1071
Balance-due returns:
West Virginia State Tax Department
PO Box 3694
Charleston, WV 25336-3694