How is "lived in state" defined for the purposes of determining which IRS address to mail my form 8606 to?

[Anonymous]

This page specifies which IRS address to use based on what state you live in: https://www.irs.gov/filing/where-to-file-addresses-for-taxpayers-and-tax-professionals-filing-form-1...

The address the IRS has on file for me is my mailing address which is in a different state than my residential address.

The answer to which address to mail to is clear based on the phrase "state you live in" - that would be my residential address.

However, I don't see how the IRS would know based on looking at my federal tax return that I live in a different state than the one I specified on the form, so I'm guessing it might be better to use the state of my mailing address as my "lived in state" for determining which IRS address to send my form to. Can someone confirm?

[fanfare]

mail to the same IRS address you would choose if mailing a Form 1040 to the IRS. 

[Anonymous]

I have the same question about mailing a form 1040 or 8606 - in both cases, I enter my mailing address rather than my residential address, and my mailing address is in a different state, so I'm wondering which state should I use to determine which IRS address to send it to?

[ThomasM125 · Accepted solution]

You should use the address listed on your form 1040, in other words your mailing address, to determine where to mail your form 8606. 

[Anonymous]

Thanks Thomas