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https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment
Federal and state returns must be mailed separately to different addresses
If you are not enclosing a payment with the tax return -
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
If you are enclosing a payment with the tax return -
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501
https://www.irs.gov/filing/michigan-where-to-file-addresses-for-taxpayers-and-tax-professionals
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