Mailing Addresses for Paper Returns

WITH Payment (if you owe taxes):
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

NO Payment (if you are receiving a refund):
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002

WITH Payment (if you owe taxes):
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

NO Payment (if you are receiving a refund):
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA

WITH Payment (if you owe taxes):
Franchise Tax Board
PO Box 942867
Sacramento, CA 94267-0001

NO Payment (if you are receiving a refund):
Franchise Tax Board
PO Box 942840
Sacramento, CA 94240-0001

If you need to mail your federal return to a different state, you can search your state mailing address here:

Where to file paper state return