Where to mail federal return if I live in a state different from my state of legal residence (SLR)?

[8889888]

We are a military couple and our state of legal residence is in Florida but we are stationed in Virginia so our mailing address is in Virginia. Where should we mail our federal tax return since the IRS mailing addresses for Virginia and Florida are different? Should where we mail our return be determined on our state of legal residence or on where we currently live, that is, where we are mailing it from?

[DoninGA · Accepted solution]

You use the IRS address for where you are currently living.  The address on your federal tax return should be the address where you receive your mail and where the IRS can contact you by mail, if ever necessary.

[8889888]

Thank you!

[DJS · Accepted solution]

If you choose to file a federal income tax return on paper and you aren't claiming tax forgiveness on the return, send your federal tax return to the Internal Revenue Service Center for the place where you live. The Instructions for Forms 1040 and 1040-SR give the address for the service centers. If you are overseas and have an APO or FPO address, file your return with the Internal Revenue Service Center listed for an APO or FPO address. 
Example. Sgt. Kane, who is stationed in Maine but whose permanent home address is in California, should send her federal return to the service center for Maine.

See: https://www.irs.gov/pub/irs-pdf/p3.pdf