It depends on where you live:
Florida, Louisiana, Mississippi,
Texas send to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0052
Alaska, Arizona, Arkansas,
California, Colorado, Hawaii,
Idaho, Illinois, Indiana, Iowa,
Kansas, Michigan, Minnesota,
Montana, Nebraska, Nevada, New
Mexico, North Dakota, Ohio,
Oklahoma, Oregon, South Dakota,
Utah, Washington, Wisconsin,
Wyoming send to:
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0422
Alabama, Connecticut, Delaware,
District of Columbia, Georgia,
Kentucky, Maine, Maryland,
Massachusetts, Missouri, New
Hampshire, New Jersey, New
York, North Carolina,
Pennsylvania, Rhode Island,
South Carolina, Tennessee,
Vermont, Virginia, West Virginia send to
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0052
A foreign country, U.S. possession
or territory*; or use an APO or FPO
address, or file Form 2555,
2555-EZ, or 4563; or are a
dual-status alien send to
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215