LOCKB X ADDRESSES FOR 2024 Address Directory for Tax Practitioners & Taxpayers Publication 3891 (Rev. 9-2023) Catalog Number 32659P Department of the Treasury Internal Revenue Service www.irs.gov
| LOCKB X ADDRESSES FOR 2024 Address Directory for Tax Practitioners & Taxpayers Publication 3891 (Rev. 9-2023) Catalog Number 32659P Department of the Treasury Internal Revenue Service www.irs.gov |
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All Individual Returns With Payments
will be directed to a Lockbox site:
Form 1040 and 1040-SR U.S. Individual Income Tax Return/Payment Voucher
Page 2
Form 1040- ES Estimated Tax of Individuals/Payment Voucher
Page 3
Form 4868 Application for Automatic Extension of Time to File
U.S. Individual Income Tax Return/Payment Voucher Page 4
Private Delivery Service (PDS) Submission Processing Center
Street Addresses for Private Delivery Service (PDS) Page 5
Please send all state tax forms, vouchers and payments directly
to the state tax authority. If you include any state tax form,
voucher or payment with your federal tax form, voucher or
payment, this will significantly delay delivery of the non-
federal information to the state tax authority.
Electronic Payment
Options are Available—
Paperless, Convenient,
Safe, Secure.
Visit www.irs.gov (keyword: e-pay) for details.
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Where to File Your or Your Client’s 2023
Form 1040 and 1040-SR
...and IS NOT ... and IS
enclosing a payment enclosing a payment
If you or your client lives in... Use this Address Use this Address
Alabama, Florida, Georgia, Louisiana, Mississippi, Department of the Treasury Internal Revenue Service
North Carolina, South Carolina, Tennessee, Texas Internal Revenue Service PO Box 1214
Austin, TX 73301-0002 Charlotte, NC
28201-1214
Arizona, New Mexico Department of the Treasury Internal Revenue Service
Internal Revenue Service PO Box 802501
Austin, TX 73301-0002 Cincinnati, OH
45280-2501
Connecticut, Delaware, District of Columbia, Department of the Treasury Internal Revenue Service
Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Internal Revenue Service PO Box 931000
Massachusetts, Minnesota, Missouri, New Kansas City, MO 64999-0002 Louisville, KY
Hampshire, New Jersey, New York, Rhode Island, 40293-1000
Vermont, Virginia, West Virginia, Wisconsin
Alaska, California, Colorado, Hawaii, Idaho, Department of Treasury Internal Revenue Service
Kansas, Michigan, Montana, Nebraska, Nevada, Internal Revenue Service PO Box 802501
Ohio, Oregon, North Dakota, South Dakota, Utah, Ogden, UT 84201-0002 Cincinnati, OH
Washington, Wyoming 45280-2501
Arkansas, Oklahoma Department of Treasury Internal Revenue Service
Internal Revenue Service PO Box 931000
Austin, TX 73301-0002 Louisville, KY
40293-1000
Pennsylvania Department of the Treasury Internal Revenue Service
Internal Revenue Service, PO Box 802501
Kansas City, MO 64999-0002 Cincinnati, OH
45280-2501
If you or your client lives in... Department of the Treasury Internal Revenue Service
A foreign country, U.S. possession or territory*, or Internal Revenue Service PO Box 1303
use an APO or FPO address or file Form 2555 or Austin, TX 73301-0215 Charlotte, NC
4563, or are a dual-status alien 28201-1303
*If you live in... American Samoa, Puerto Rico, Guam,
the U.S. Virgin Islands, or the Northern Mariana Islands,
see Pub. 570
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Where to File Your or Your Client’s 2023
Form 1040-ES
... and IS
enclosing a payment
If you or your client lives in... Use this Address
Alabama, Arizona, Florida, Georgia, Louisiana, Mississippi, New Mexico, Internal Revenue Service
North Carolina, South Carolina, Tennessee, Texas PO Box 1300
Charlotte, NC 28201-1300
Alaska, California, Colorado, Idaho, Hawaii, Kansas, Michigan, Montana, Internal Revenue Service
Nebraska, Nevada, North Dakota, Ohio, Oregon, Pennsylvania, South PO Box 802502
Dakota, Utah, Washington, Wyoming Cincinnati, OH 45280-2502
Arkansas, Connecticut, Delaware, District of Columbia, Illinois, Indiana, Internal Revenue Service
Iowa, Kentucky, Maryland, Maine, Massachusetts, Minnesota, Missouri, PO Box 931100
New Hampshire, New Jersey, New York, Oklahoma, Rhode Island, Virginia, Louisville, KY 40293-1100
West Virginia, Vermont, Wisconsin
If you or your client lives in... Internal Revenue Service
a foreign country, American Samoa or Puerto Rico (or are excluding P. O. Box 1303
income under Internal Revenue Code 933), or use an APO or FPO address, Charlotte, NC 28201-1303
or file Form 2555 or 4563, or are a dual-status alien or non-permanent
resident of Guam or the U.S. Virgin Islands.
* Bona fide residents must prepare separate vouchers for estimated income tax and
self-employment tax payments. Send the income tax vouchers to the address for bona fide
residents and the self-employment tax vouchers to the address for non-bona fide residents.
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Where to File Your or Your Client’s 2023
Form 4868
...and IS NOT ... and IS
enclosing a payment enclosing a payment
If you or your client lives in... Use this Address Use this Address
Alabama, Florida, Georgia, Louisiana, Mississippi, Department of the Treasury Internal Revenue Service
North Carolina, South Carolina, Tennessee, Texas Internal Revenue Service PO Box 1302
Austin, TX 73301-0045 Charlotte, NC
28201-1302
Arizona and New Mexico Department of the Treasury Internal Revenue Service
Internal Revenue Service PO Box 802503
Austin, TX 73301-0045 Cincinnati, OH
45280-2503
Connecticut, Delaware, District of Columbia, Department of the Treasury Internal Revenue Service
Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Internal Revenue Service PO Box 931300
Massachusetts, Minnesota, Missouri, New Kansas City, MO 64999-0045 Louisville, KY
Hampshire, New Jersey, New York, Rhode Island, 40293 -1300
Vermont, Virginia, West Virginia, Wisconsin
Alaska, California, Colorado, Hawaii, Idaho, Department of the Treasury Internal Revenue Service
Kansas, Michigan, Montana, Nebraska, Nevada, Internal Revenue Service PO Box 802503
North Dakota, Ohio, Oregon, South Dakota, Utah, Ogden, UT 84201-0045 Cincinnati, OH
Washington, Wyoming 45280-2503
Arkansas, Oklahoma Department of Treasury Internal Revenue Service
Internal Revenue Service PO Box 931300
Austin, TX 73301-0045 Louisville, KY
40293 -1300
Pennsylvania Department of the Treasury Internal Revenue Service
Internal Revenue Service PO Box 802503
Kansas City, MO 64999-0045 Cincinnati, OH
45280-2503
If you or your client lives in... Department of the Treasury Internal Revenue Service
A foreign country, America Samoa, or Puerto Rico, Internal Revenue Service PO Box 1303
or are excluding income under Internal Revenue Austin, TX 73301-0215 Charlotte, NC
Code section 933, or use an APO or FPO address, 28201-1303
or file Form 2555 or 4563, or are a dual-status
alien or non-permanent resident of Guam or the
U.S. Virgin Islands.
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Private Delivery Services
Private Delivery Services Austin Kansas City
should not deliver returns Internal Revenue Submission Internal Revenue Submission
to IRS offices other than Processing Center Processing Center
those designated. 3651 S IH35 333 W. Pershing Road
Austin, TX 78741 Kansas City, MO 64108
Private Delivery Services
should deliver returns, Ogden
extensions and payments Internal Revenue Submission
to the following Submission Processing Center
Processing Center street 1973 Rulon White Blvd.
addresses only: Ogden, UT 84201
All Business Returns With Payments
will be directed to a Lockbox site:
Forms 940, 940 (PR) Employer’s Annual Federal Unemployment (FUTA)Tax Return/
Payment Voucher Page 6
Forms 941, 941 (PR), 941-SS Employer’s Quarterly Federal Tax Return/Payment Voucher
Page 7
Forms 943, 943 (PR) Employer’s Annual Tax Return for Agricultural Employees/Payment
Voucher Page 8
Form 944 Employers Annual Federal Tax Return/Payment Voucher
Page 9
Form 945 Annual Return of Withheld Federal Income Tax/Payment Voucher
Page 10
Form 1041-ES Estimated Income Tax for Estates and Trusts/Payment Voucher
Page 11
Form 2290 Heavy Vehicle Use Tax Return/Payment Voucher/Heavy Vehicle
Single Use Tax Return/Payment Voucher Page 11
Please send all state tax forms, vouchers and payments directly to the
state tax authority. If you include any state tax form, voucher or
payment with your federal tax form, voucher or payment, this will
significantly delay delivery of the non-federal information to the state
tax authority.
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Employer’s Annual Federal Unemployment (FUTA) Tax Return
Form 940, 940 (PR)
...and IS NOT ... and IS
enclosing a payment enclosing a payment
If you or your client lives in... Use this Address Use this Address
Connecticut, Delaware, District of Columbia, Department of the Treasury Internal Revenue Service
Illinois, Indiana, Maine, Maryland, Massachusetts, Internal Revenue Service PO Box 806531
Michigan, New Hampshire, New Jersey, New York, Kansas City, MO 64999-0046 Cincinnati, OH
Ohio, Pennsylvania, Rhode Island, Vermont, West 45280-6531
Virginia, Wisconsin
Alabama, Alaska, Arizona, Arkansas, California, Department of the Treasury Internal Revenue Service
Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Internal Revenue Service PO Box 932000
Louisiana, Minnesota, Mississippi, Missouri, Ogden, UT 84201-0046 Louisville, KY
Montana, Nebraska, Nevada, New Mexico, North 40293-2000
Dakota, Oklahoma, Oregon, South Dakota, Texas,
Utah, Washington, Wyoming
Puerto Rico, U.S. Virgin Islands Internal Revenue Service Internal Revenue Service
PO Box 409101 PO Box 932000
Ogden, UT 84409 Louisville, KY
40293-2000
Georgia, Kentucky, North Carolina, South Department of the Treasury Internal Revenue Service
Carolina, Tennessee, Virginia Internal Revenue Service PO Box 806531
Austin, TX 73301-0215 Cincinnati, OH
45280-6531
If the location of your legal residence, principal Internal Revenue Service Internal Revenue Service
place of business, office, or agency is not listed… PO Box 409101 PO Box 932000
Ogden, UT 84409 Louisville, KY
40293-2000
Exception for tax-exempt organizations, federal, Department of the Treasury Internal Revenue Service
state, and local governments, and Indian tribal Internal Revenue Service PO Box 932000
governments, regardless of your location Ogden, UT 84201-0046 Louisville, KY
40293-2000
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Employer’s Quarterly Federal Tax Return
Form 941, 941 (PR), 941-SS
...and IS NOT ... and IS
enclosing a payment enclosing a payment
If you or your client lives in... Use this Address Use this Address
Connecticut, Delaware, District of Columbia, Department of the Treasury Internal Revenue Service
Illinois, Indiana, Maine, Maryland, Massachusetts, Internal Revenue Service PO Box 806532
Michigan, New Hampshire, New Jersey, New York, Kansas City, MO 64999-0005 Cincinnati, OH
Ohio, Pennsylvania, Rhode Island, Vermont, West 45280-6532
Virginia, Wisconsin
Alabama, Alaska, Arizona, Arkansas, California, Department of the Treasury Internal Revenue Service
Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Internal Revenue Service PO Box 932100
Louisiana, Minnesota, Mississippi, Missouri, Ogden, UT 84201-0005 Louisville, KY
Montana, Nebraska, Nevada, New Mexico, North 40293-2100
Dakota, Oklahoma, Oregon, South Dakota, Texas,
Utah, Washington, Wyoming
Georgia, Kentucky, North Carolina, South Carolina, Department of the Treasury Internal Revenue Service
Tennessee, Virginia Internal Revenue Service P.O. Box 806531
Austin, TX 73301-0215 Cincinnati, OH
45280-6531
No legal residence or principal place of business in Department of the Treasury Internal Revenue Service
any state Internal Revenue Service PO Box 932100
PO Box 409101 Louisville, KY
Ogden, UT 84409 40293-2100
Special filing address for exempt organizations; Department of the Treasury Internal Revenue Service
governmental entities; and Indian tribal Internal Revenue Service PO Box 932100
governmental entities; regardless of location Ogden, UT 84201-0005 Louisville, KY
40293-2100
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Employer’s Annual Federal Tax Return for Agricultural Employees
Forms 943, 943 (PR)
...and IS NOT ... and IS
enclosing a payment enclosing a payment
If you or your client lives in... Use this Address Use this Address
Connecticut, Delaware, District of Columbia, Department of the Treasury Internal Revenue Service
Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Internal Revenue Service PO Box 806533
Massachusetts, Michigan, New Hampshire, Kansas City, MO 64999-0008 Cincinnati, OH
New Jersey, New York, North Carolina, Ohio, 45280-6533
Pennsylvania, Rhode Island, South Carolina,
Tennessee, Vermont, Virginia, West Virginia,
Wisconsin
Alabama, Alaska, Arizona, Arkansas, California, Department of the Treasury Internal Revenue Service
Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Internal Revenue Service PO Box 932200
Louisiana, Minnesota, Mississippi, Missouri, Ogden, UT 84201-0008 Louisville, KY
Montana, Nebraska, Nevada, New Mexico, North 40293-2200
Dakota, Oklahoma, Oregon, South Dakota, Texas,
Utah, Washington, Wyoming
No legal residence or principal place of business in Internal Revenue Service Internal Revenue Service
any state PO Box 409101 PO Box 932200
Ogden, UT 84409 Louisville, KY
40293-2200
Special filing address for exempt organizations; Department of the Treasury Internal Revenue Service
governmental entities; and Indian tribal governmental Internal Revenue Service PO Box 932200
entities; regardless of location Ogden, UT 84201-0008 Louisville, KY
40293-2200
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Employer’s Annual Federal Tax Return
Form 944
...and IS NOT ... and IS
enclosing a payment enclosing a payment
If you or your client lives in... Use this Address Use this Address
Connecticut, Delaware, District of Columbia, Department of the Treasury Internal Revenue Service
Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Internal Revenue Service PO Box 806532
Massachusetts, Michigan, New Hampshire, Kansas City, MO 64999-0044 Cincinnati, OH
New Jersey, New York, North Carolina, Ohio, 45280-6532
Pennsylvania, Rhode Island, South Carolina,
Tennessee, Vermont, Virginia, West Virginia,
Wisconsin
Alabama, Alaska, Arizona, Arkansas, California, Department of the Treasury Internal Revenue Service
Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Internal Revenue Service PO Box 932100
Louisiana, Minnesota, Mississippi, Missouri, Ogden, UT 84201-0044 Louisville, KY
Montana, Nebraska, Nevada, New Mexico, North 40293-2100
Dakota, Oklahoma, Oregon, South Dakota, Texas,
Utah, Washington, Wyoming
No legal residence or principal place of business in Internal Revenue Service Internal Revenue Service
any state PO Box 409101 PO Box 932100
Ogden, UT 84409 Louisville, KY
40293-2100
Special filing address for exempt organizations; Department of the Treasury Internal Revenue Service
governmental entities; and Indian tribal governmental Internal Revenue Service PO Box 932100
entities; regardless of location Ogden, UT 84201-0044 Louisville, KY
40293-2100
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Annual Return of Withheld Federal Income Tax
Form 945
...and IS NOT ... and IS
enclosing a payment enclosing a payment
If you or your client lives in... Use this Address Use this Address
Connecticut, Delaware, District of Columbia, Department of the Treasury Internal Revenue Service
Georgia, Illinois, Indiana, Kentucky, Maine, Internal Revenue Service PO Box 806534
Maryland, Massachusetts, Michigan, New Kansas City, MO 64999-0042 Cincinnati, OH
Hampshire, New Jersey, New York, North Carolina, 45280-6534
Ohio, Pennsylvania, Rhode Island, South Carolina,
Tennessee, Vermont, Virginia, West Virginia,
Wisconsin
Alabama, Alaska, Arizona, Arkansas, California, Department of the Treasury Internal Revenue Service
Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Internal Revenue Service PO Box 932300
Louisiana, Minnesota, Mississippi, Missouri, Ogden, UT 84201-0042 Louisville, KY
Montana, Nebraska, Nevada, New Mexico, North 40293-2300
Dakota, Oklahoma, Oregon, South Dakota, Texas,
Utah, Washington, Wyoming
No legal residence or principal place of business in Department of the Treasury Internal Revenue Service
any state Internal Revenue Service PO Box 932300
PO Box 409101 Louisville, KY
Ogden, UT 84409 40293-2300
Special filing address for exempt organizations; Department of the Treasury Internal Revenue Service
governmental entities; and Indian tribal Internal Revenue Service PO Box 932300
governmental entities; regardless of location Ogden, UT 84201-0042 Louisville, KY
40293-2300
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Estimated Income Tax for Estates and Trusts
Form 1041- ES
...and IS enclosing
a payment
If you or your client lives in... Use this Address
Any state, a foreign country or a United States Possession Internal Revenue Service
P O Box 932400
Louisville, KY
40293-2400
Heavy Vehicle Use Tax Return/Payment Voucher
Form 2290
If you aren’t filing electronically, mail Form 2290 to:
Form 2290 WITH full payment Internal Revenue Service
P O Box 932500
Louisville, KY 40293-2500
Form 2290 WITHOUT payment due or if payment is made Department of the Treasury
through EFTPS or by credit/debit card. Internal Revenue Service
Ogden, UT 84201-0031
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