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If you live in California...

and you are filing a Form ...

and you ARE NOT ENCLOSING A PAYMENT, then use this address ...

and you ARE ENCLOSING A PAYMENT, then use this address ...

1040

Department of the Treasury
Internal Revenue Service
Fresno, CA  93888-0002

Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704

1040A

Department of the Treasury
Internal Revenue Service
Fresno, CA  93888-0015

Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704

1040EZ

Department of the Treasury
Internal Revenue Service
Fresno, CA  93888-0014

Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704

1040-ES

N/A

Internal Revenue Service
P.O. Box 510000
San Francisco, CA 94151-5100

1040-ES(NR)

N/A

Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300

1040V

N/A

Internal Revenue Service
P.O. Box 7704
San Francisco, CA 94120-7704

1040X

Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0422

Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0422

4868

Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0045

Internal Revenue Service
P.O. Box 7122
San Francisco, CA 94120-7122


Other States

https://www.irs.gov/uac/Where-to-File-Addresses-for-Tax-Professionals