Where to file tax returns - Addresses listed by return type

In order to determine where to file your return, identify the form number for which you need the information and follow the numerical or alpha-numerical links below to your specific Where to File information.

Examples for returns beginning with a number:

To find Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, choose the number 3; for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, choose the number 7.

Find forms that begin with numbers: 1, 2, 3, 4, 5, 7, 8, 9

Example for a return beginning with an alpha character:

To find Form SS-4, Application for Employer Identification Number, choose the alpha S.

Find forms that begin with alphas: C, S, W

Note: Some addresses may not match a particular instruction booklet or publication. This is due to changes being made after the publication was printed. This site will reflect the most current where-to-file addresses for use during calendar year 2024.

Other resources

Where to file addresses for tax returns by state
Addresses by state for Forms 1040 and 1040-SR, Forms 1040-ES, Forms 1040-V, amended returns, and extensions (also addresses for taxpayers in foreign countries, U.S. possessions, or with other international filing characteristics).  (Note - Forms 1040 and 1040-SR use the same where-to-file addresses.)

Certain forms, payments and applications
This page provides a quick guide for where to send certain forms, applications, and payments other than tax returns.

Certain elections, statements, and other documents
This page provides up-to-date information on filing addresses for certain elections, statements, returns and other documents.