|
State
|
Where
to File
|
|
Federal Returns
|
State Returns
|
| Alabama
|
IRS
Memphis, TN 37501-0002
|
Refund Due
:
Alabama Income Tax Refund
P.O. Box 154
Montgomery, AL 36135-0001
|
No Refund Due
:
Alabama Income Tax Division
P.O. Box 2401
Montgomery, AL 36140-0001
|
| Alaska
|
IRS
Ogden, UT
84201-0002
|
No Personal Income
Tax
|
| Arizona
|
IRS
Ogden, UT
84201-0002
|
Arizona Department of
Revenue
P.O. Box 29002
Phoenix, AZ 85038-9002
|
| Arkansas
|
IRS
Austin, TX
73301-0002
|
No Tax Is Owed
or a Refund Is Due
, Mail to:
Department of Finance & Administration
State Income Tax
P.O. Box 1000
Little Rock, AR 72203-1000
|
Tax Is Owed
,
mail to:
Department of Finance & Administration
State Income Tax
P.O. Box 2144
Little Rock, Ar 72203-2144
|
California
Counties of Alpine, Amador, Butte, Calaveras, Colusa,
Contra Costa, Del Norte, El Dorado, Glenn, Humboldt, Lake, Lassen,
Marin, Mendocino, Modoc, Napa, Nevada, Placer, Plumas, Sacramento,
San Joaquin, Shasta, Sierra, Siskiyou, Solano, Sonoma, Sutter,
Tehama, Trinity, Yolo, and Yuba
|
IRS
Ogden, UT
84201-0002
|
Refund
or
No Amount Due
,
send to:
Franchise Tax Board
P.O. Box 942840
Sacramento, CA 94240-0000
|
Tax is Owed
, Send to:
Franchise Tax Board
P.O. 942867
Sacramento, CA 94267-0001
|
| All others counties
|
IRS
Fresno, CA
93888-0002
|
| Colorado
|
IRS
Ogden, UT
84201-0002
|
Colorado Department of
Revenue
1375 Sherman Street
Denver, CO 80261
|
| Connecticut
|
IRS
Andover, MA
05501-0002
|
For REFUND REQUEST
or NO TAX DUE:
Department of Revenue Services
PO Box 150420
Hartford CT 06104-0420
|
For PAYMENT:
Department of Revenue Services
PO Box 150440
Hartford CT 06104-0440
|
| Delaware
|
IRS
Philadelphia, PA 19255-0002
|
Balance Due Returns
:
Delaware Division of Revenue
P.O. Box 508
Wilmington, DE 19899-0508
|
Refund Due Returns
or
Zero Due Returns
:
Delaware Division of Revenue
P.O. Box 8765
Wilmington, DE 19899--8765
|
| District of Columbia
|
IRS
Philadelphia, PA 19255-0002
|
|
| Florida
|
IRS
Atlanta, GA
39901-0002
|
No Personal Income
Tax
|
| Georgia
|
IRS
Atlanta, GA
39901-0002
|
Georgia Income Tax Division
P.O. Box 740380
Atlanta, GA 30374-0380
|
| Hawaii
|
IRS
Fresno, CA
93888-0002
|
Hawaii is divided into
four tax districts. Taxpayers should file their returns and
pay their tax with the taxation district office in which they
reside or have their principal place of business. A taxpayer
that does not reside or have a principal place of business within
Hawaii should file with the Oahi District Office, P.O. Box 3559,
Honolulu, Hawaii 96811-3559
The four taxation districts are:
Oahu District Office
P.O. Box 3559
Honolulu, Hawaii 96811-3559
Maui District Office
P.O. Box 913
Wailuku, Hawaii 96793-0913
Hawaii District Office P.O. Box 1377
Hilo, Hawaii 96721-1377
Kauai District Office
P.O. Box 1688
Lihue, Hawaii 96766-5688
|
| Idaho
|
IRS
Ogden, UT
84201-0002
|
Idaho State Tax Commission
PO Box 56
Boise, ID 83756-0201
|
| Illinois
|
IRS
Kansas City, MO
64999-0002
|
Illinois Department of
Revenue
Springfield Illinois 62719-0001
|
| Indiana
|
IRS
Cincinnati, OH
45999-0002
|
Indiana Department of
revenue
P.O. Box 40
Indianapolis, IN 46206-0040
|
| Iowa
|
IRS
Kansas City, MO
64999-0002
|
Iowa Income Tax Processing
Department of Revenue and Finance
Hoover State Office Building
Des Moines, Iowa 50319-0120
|
| Kansas
|
IRS
Austin, TX
73301-0002
|
Kansas Income Tax
Kansas Department of Revenue
Topeka, KS 66699-1000
|
| Kentucky
|
IRS
Cincinnati, OH
45999-0002
|
Refund Returns:
Kentucky Revenue Cabinet, Frankfort, KY 40618-0006.
|
Returns With Payments:
Kentucky Revenue Cabinet,
Frankfort, KY 40619-0008.
|
| Louisiana
|
IRS
Memphis, TN 37501-0002
|
Department of Revenue
P.O. Box 3440
Baton Rouge LA 70823-3440
Taxpayers may also
deliver
tax forms and payment
to any of the Department's regional offices.
|
| Maine
|
IRS
Andover, MA
05501-0002
|
Maine Revenue Services
Income/Estate Tax Division
24 State House Station
Augusta, ME 04333-0024
|
| Maryland
|
IRS
Philadelphia, PA
19255-0002
|
Comptroller of the Treasury,
Revenue Administration Division,
Annapolis, Maryland 21411-0001
|
| Massachusetts
|
IRS
Andover, MA
05501-0002
|
Massachusetts Department
of Revenue
P.O. Box 7003
Boston, MA 02204
|
| Michigan
|
IRS
Cincinnati, OH
45999-0002
|
Refund or Credit:
Michigan Department of Treasury
Lansing, MI 48956
|
Returns With Payments:
Michigan Department of Treasury
Lansing, MI 48929
|
| Minnesota
|
IRS
Kansas City , MO 64999-0002
|
Minnesota Individual Income
Tax
St. Paul, MN 55145-0010
|
| Mississippi
|
IRS
Memphis , TN 37501-0002
|
Bureau of Revenue
P.O. Box 23050
Jackson MS 39225-3050
|
| Missouri
|
IRS
Kansas City , MO 64999-0002
|
Refund
or
No Amount Due
:
Department of Revenue
P.O. Box 500
Jefferson City, MO 65106-0500
|
If
Balance Due
:
Department of Revenue
P.O. Box 329
Jefferson City, MO 65107-0329
|
| Montana
|
IRS
Ogden, UT
84201-0002
|
Income Tax Division
Dept. of Revenue
PO Box 6308
Helena, MT 59604-6308
|
| Nebraska
|
IRS
Ogden, UT
84201-0002
|
Nebraska Department of
Revenue
P.O. Box 94818
Lincoln, NE 68509-4818
|
| Nevada
|
IRS
Ogden, UT 84201-0002
|
No Personal Income
Tax
|
| New Hampshire
|
IRS
Andover, MA 05501-0002
|
No Personal Income
Tax
New Hampshire has a flat tax (5%) on some
interest
and
dividend instrument income
.
|
| New Jersey
|
IRS
Holtsville, NY 00501-0002
|
Returns
Requesting
a Refund
or
No Tax Due
with or
without
Hometead Rebate Application:
State of New Jersey
Division of Taxation
CN 555
Trenton, NJ 08647-0555
|
If
Tax Due
:
State of New Jersey
Division of Taxation
CN 111
Trenton, NJ 08645-0111
|
Homestead Rabte
Applications
mailed
without
Income Tax Returns:
State of New Jersey
Division of Taxation
CN 197
Trenton, NJ 08646-0197
|
| New Mexico
|
IRS
Austin, TX
73301-0002
|
New Mexico Taxation and
Revenue Department
P.O. Box 25122
Santa Fe, New Mexico 87504-5122
|
New York
New York City and New York counties of Nassau, Rockland,
Suffolk, and
Westchester
|
IRS
Holtsville, NY 00501-0002
|
State Processing
Center
P.O. Box 61000
Albany, NY 12261-0001
|
| All other counties
|
IRS
Andover, MA 05501-0002
|
| North Carolina
|
IRS
Memphis, TN 37501-0002
|
|
| North Dakota
|
IRS
Ogden, UT
84201-0002
|
State Tax Commissioner
State Capitol
600 E. Boulevard Ave..
Bismark, ND 58505-0550
|
| Ohio
|
IRS
Cincinnati, OH 45999-0002
|
If
Refund or Credit:
Ohio Department of Taxation
P.O. 2679
Columbus, OH 43270-2679
|
If
Taxes Due:
Ohio Department of Taxation
P.O. 2057
Columbus, OH 43270-2057
|
| Oklahoma
|
IRS
Austin, TX
73301-0002
|
Oklahoma Tax Commission
P.O. Box 26800
Oklahoma City, Oklahoma 73126-0800
|
| Oregon
|
IRS
Ogden, UT
84201-0002
|
If
Taxes Due
:
Oregon Department of Revenue, PO Box 14555 Salem OR 97309-0940
|
Refund
or
No Taxes Due
:
REFUND
PO Box 14700
Salem OR 97309-0930
|
| Pennsylvania
|
IRS
Philadelphia, PA 19255-0002
|
|
| Rhode Island
|
IRS
Andover, MA 05501-0002
|
State of Rhode Island
Division of Taxation
One Capitol Hill
Providence, RI 02908-5801
|
| South Carolina
|
IRS
Atlanta, GA
39901-0002
|
|
| South Dakota
|
IRS
Ogden, UT
84201-0002
|
No Personal Income
Tax
|
| Tennessee
|
IRS
Memphis, TN 37501-0002
|
Tennessee does not
impose a tax on wages and salaries. There is an income tax (6%
annually) on
certain
dividend and interest income
.
Returns should be mailed to:
Tennessee Department of Revenue
Andrew Jackson Building
500 Deaderick St
Nashville, TN 37242.
|
| Texas
|
IRS
Austin, TX
73301-0002
|
No Personal Income
Tax
|
| Utah
|
IRS
Ogden, UT
84201-0002
|
Utah State Tax Commission
210 N 1950 W
Salt Lake City Utah 84134
|
| Vermont
|
IRS
Andover, MA 05501-0002
|
|
| Virginia
|
IRS
Philadelphia, PA 19255-0002
|
Tax Return is filed at
the address specified by the Commissioner of the Revenue, Director
of Finance or Director, Department of Tax Administration, for
the city or county of residence.
|
| Washington
|
IRS
Ogden, UT
84201-0002
|
No Personal Income
Tax
|
| West Virginia
|
IRS
Cincinnati, OH 45999-0002
|
Department of Tax And
Revenue
P.O. Box 1071
Charleston, WV 25324-1071
|
| Wisconsin
|
IRS
Kansas City, MO 64999-0002
|
If
Tax is Due
:
Wisconsin Department of Revenue
P.O. Box 268
Madison, WI 53790-0001
|
If a
Refund
or
No Tax Is Due
:
Wisconsin Department of Revenue
P.O. Box 59
Madison, WI 53785-0001
|
| Wyoming
|
IRS
Ogden, UT
84201-0002
|
No Personal Income
Tax
|