LOCKB X ADDRESSES FOR 2023 Address Directory for Tax Practitioners & Taxpayers Publication 3891 (Rev. 8-2022) Catalog Number 32659P Department of the Treasury Internal Revenue Service www.irs.gov
| LOCKB X ADDRESSES FOR 2023 Address Directory for Tax Practitioners & Taxpayers Publication 3891 (Rev. 8-2022) 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 1040SR 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 Submission Processing Center
(PDS) 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 2022
Form 1040 and 1040SR
...and IS NOT ... and IS
enclosing a payment enclosing a payment
If you or your client lives in... Use this Address Use this Address
Florida, Louisiana, Mississippi, Texas Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 1214
Austin, TX Charlotte, NC
73301-0002 28201-1214
Arizona, New Mexico Department of the Treasury Internal Revenue Service
Internal Revenue Service P O Box 802501
Austin, TX 73301-0002 Cincinnati, OH
45280-2501
Arkansas, Connecticut, Delaware, District of Columbia, Department of the Treasury Internal Revenue Service
Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Internal Revenue Service P.O. Box 931000
Massachusetts, Minnesota, Missouri, New Hampshire, Kansas City, MO Louisville, KY
New Jersey, New York, Oklahoma, Rhode Island, 64999-0002 40293-1000
Vermont, Virginia, West Virginia, Wisconsin
Alaska, California, Colorado, Hawaii, Idaho, Kansas, Department of Treasury Internal Revenue Service
Michigan, Montana, Nebraska, Nevada, Ohio, Oregon, Internal Revenue Service P O Box 802501
North Dakota, South Dakota, Utah, Washington, Wyoming Ogden, UT Cincinnati, OH
84201-0002 45280-2501
Alabama, Georgia, North Carolina, South Carolina, Department of the Treasury Internal Revenue Service
Tennessee Internal Revenue Service P.O. Box 1214
Kansas City, MO Charlotte, NC
64999-0002 28201-1214
Pennsylvania Department of the Treasury Internal Revenue Service
Internal Revenue Service, P O 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 use an Internal Revenue Service P.O. Box 1303
APO or FPO address or file Form 2555 or 4563, or are a Austin, TX Charlotte, NC
dual-status alien 73301-0215 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 2022
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, North Internal Revenue Service
Carolina, South Carolina, Tennessee, Texas P.O. Box 1300
Charlotte, NC
28201-1300
Alaska, California, Colorado, Idaho, Hawaii, Kansas, Michigan, Montana, Nebraska, Internal Revenue Service
Nevada, North Dakota, Ohio, Oregon, Pennsylvania, South Dakota, Utah, P.O. Box 802502
Washington, Wyoming Cincinnati, OH
45280-2502
Arkansas, Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Internal Revenue Service
Kentucky, Maryland, Maine, Massachusetts, Minnesota, Missouri, New Hampshire, P.O. Box 931100
New Jersey, New York, Oklahoma, Rhode Island, Virginia, West Virginia, Vermont, Louisville, KY
Wisconsin 40293-1100
If you or your client lives in... Internal Revenue Service
a foreign country, American Samoa or Puerto Rico (or are excluding income under P. O. Box 1303
Internal Revenue Code 933) , or use an APO or FPO address, or file Form 2555 or Charlotte, NC 28201-1303
4563, or are a dual-status alien or nonpermanent 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 2022
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
Florida, Louisiana, Mississippi, Texas Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 1302
Austin, TX Charlotte, NC
73301-0045 28201-1302
Arizona and New Mexico Department of the Treasury Internal Revenue Service
Internal Revenue Service P.O. Box 802503
Austin, TX 73301-0045 Cincinnati, OH
45280-2503
Arkansas, Connecticut, District of Columbia, Department of the Treasury Internal Revenue Service
Indiana, Iowa, Kentucky, Maryland, Missouri, New Internal Revenue Service P O Box 931300
Jersey, Oklahoma, Virginia, Delaware, Illinois, Maine, Kansas City, MO Louisville, KY
Massachusetts, Minnesota, New Hampshire, New York, 64999-0045 40293 -1300
Rhode Island, Vermont, West Virginia, Wisconsin
Alaska, California, Colorado, Hawaii, Idaho, Kansas, Department of the Treasury Internal Revenue Service
Michigan, Montana, Nebraska, Nevada, North Dakota, Internal Revenue Service P O Box 802503
Ohio, Oregon, South Dakota, Utah, Washington, Wyoming Ogden, UT Cincinnati, OH
84201-0045 45280-2503
Alabama, Georgia, North Carolina, South Carolina, Department of Treasury Internal Revenue Service
Tennessee Internal Revenue Service P O Box 1302
Kansas City, MO Charlotte, NC
64999-0045 28201-1302
Pennsylvania Department of the Treasury Internal Revenue Service
Internal Revenue Service P O 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, or are Internal Revenue Service P O Box 1303
excluding income under Internal Revenue Code section Austin, TX Charlotte, NC 28201-1303
933, or use an APO or FPO address, or file Form 2555 or 73301-0215
4563, or are a dual-status alien or nonpermanent 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 to Internal Revenue Submission Internal Revenue Submission
IRS offices other than those Processing Center Processing Center
designated. 3651 S IH35 333 W. Pershing Road
Austin TX 78741 Kansas City, MO 64108
Ogden
Private Delivery Services Internal Revenue Submission
should deliver returns, Processing Center
extensions and payments 1973 Rulon White Blvd.
to the following Submission Ogden, UT 84201
Processing Center street
addresses only:
All Business Returns With Payments
will be directed to a Lockbox site:
Forms 940, 940PR Employer’s Annual Federal Unemployment (FUTA)Tax Return/
Payment Voucher Page 6
Forms 941, 941PR, 941SS Employer’s Quarterly Federal Tax Return/Payment Voucher
Page 7
Forms 943, 943PR 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, 940PR
...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 P.O. Box 806531
Massachusetts, Michigan, New Hampshire, New Jersey, Kansas City, MO Cincinnati, OH
New York, North Carolina, Ohio, Pennsylvania, 64999-0046 45280-6531
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, Louisiana, Internal Revenue Service P.O. Box 932000
Minnesota, Mississippi, Missouri, Montana, Nebraska, Ogden, UT Louisville, KY
Nevada, New Mexico, North Dakota, Oklahoma, Oregon, 84201-0046 40293-2000
South Dakota, Texas, Utah, Washington, Wyoming
Puerto Rico, U.S. Virgin Islands Internal Revenue Service Internal Revenue Service
PO Box 409101 P.O. Box 932000
Ogden, UT 84409 Louisville, KY
40293-2000
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 P.O. Box 932000
Ogden, UT 84409 Louisville, KY
40293-2000
Exception for tax-exempt organizations, Department of the Treasury Internal Revenue Service
federal, state, and local governments, and Internal Revenue Service P.O. Box 932000
Indian tribal governments, regardless of Ogden, UT Louisville, KY
your location 84201-0046 40293-2000
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Employer’s Quarterly Federal Tax Return
Form 941, 941PR, 941SS
...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 P.O. Box 806532
Massachusetts, Michigan, New Hampshire, New Jersey, Kansas City, MO Cincinnati, OH
New York, North Carolina, Ohio, Pennsylvania, 64999-0005 45280-6532
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, Louisiana, Internal Revenue Service P.O. Box 932100
Minnesota, Mississippi, Missouri, Montana, Nebraska, Ogden, UT Louisville, KY
Nevada, New Mexico, North Dakota, Oklahoma, Oregon, 84201-0005 40293-2100
South Dakota, Texas, Utah, Washington, Wyoming
No legal residence or principal place Department of the Treasury Internal Revenue Service
of business in any state Internal Revenue Service P.O. Box 932100
P.O. 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 governmental Internal Revenue Service P.O. Box 932100
entities; regardless of location Ogden, UT Louisville, KY
84201-0005 40293-2100
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Employer’s Annual Federal Tax Return for Agricultural Employees
Forms 943, 943PR
...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 P.O. Box 806533
Massachusetts, Michigan, New Hampshire, New Jersey, Kansas City, MO Cincinnati, OH
New York, North Carolina, Ohio, Pennsylvania, 64999-0008 45280-6533
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, Louisiana, Internal Revenue Service P.O. Box 932200
Minnesota, Mississippi, Missouri, Montana, Nebraska, Ogden, UT Louisville, KY
Nevada, New Mexico, North Dakota, Oklahoma, Oregon, 84201-0008 40293-2200
South Dakota, Texas, Utah, Washington, Wyoming
No legal residence or principal place Internal Revenue Service Internal Revenue Service
of business in any state P.O. Box 409101 P.O. 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 P.O. Box 932200
entities; regardless of location Ogden, UT Louisville, KY
84201-0008 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 P.O. Box 806532
Massachusetts, Michigan, New Hampshire, New Jersey, Kansas City, MO Cincinnati, OH
New York, North Carolina, Ohio, Pennsylvania, 64999-0044 45280-6532
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, Louisiana, Internal Revenue Service P.O. Box 932100
Minnesota, Mississippi, Missouri, Montana, Nebraska, Ogden, UT Louisville, KY
Nevada, New Mexico, North Dakota, Oklahoma, Oregon, 84201-0044 40293-2100
South Dakota, Texas, Utah, Washington, Wyoming
No legal residence or principal place Internal Revenue Service Internal Revenue Service
of business in any state P.O. Box 409101 P.O. 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 P.O. Box 932100
entities; regardless of location Ogden, UT Louisville, KY
84201-0044 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, Maryland, Internal Revenue Service P.O. Box 806534
Massachusetts, Michigan, New Hampshire, New Jersey, Kansas City, MO Cincinnati, OH
New York, North Carolina, Ohio, Pennsylvania, 64999-0042 45280-6534
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, Louisiana, Internal Revenue Service P.O. Box 932300
Minnesota, Mississippi, Missouri, Montana, Nebraska, Ogden, UT Louisville, KY
Nevada, New Mexico, North Dakota, Oklahoma, Oregon, 84201-0042 40293-2300
South Dakota, Texas, Utah, Washington, Wyoming
No legal residence or principal place Department of the Treasury Internal Revenue Service
of business in any state Internal Revenue Service P.O. Box 932300
P.O. 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 governmental Internal Revenue Service P.O. Box 932300
entities; regardless of location Ogden, UT Louisville, KY
84201-0042 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 Internal Revenue Service
United States Possession 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 Department of the Treasury
made through EFTPS or by credit/debit card. Internal Revenue Service
Ogden, UT 84201-0031
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