Where to file addresses for taxpayers and tax professionals filing form 1040 or form 1040-SR

Form 1040 and Form 1040-SR addresses for taxpayers living within the 50 states

If you live in. And you are not enclosing a
payment use this address and you are enclosing a
payment use this address

Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas

Form 1040 and Form 1040-SR Addresses for taxpayers who are non-residents

If you live. Use this address if you
are not enclosing a payment Use this address if you
are enclosing a payment

A foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555 or 4563, or are a dual-status alien.

*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub 570.