The headquarters for the Internal Revenue Service is located in Washington, DC. For mailing in returns, though, the IRS has a number of different service centers located throughout the country which divide up the work in processing individual returns. Although the address for refunds and payments are often the same for individual returns, there are occasionally different addresses depending on
. whether the individual is making a payment or receiving a refund.In addition to the different addresses depending on payments or refunds, there are also different mailing addresses depending on a tax filer's geographic location. For instance, an individual from Pennsylvania owing taxes for the year 2011, and using the 1040A form, would send their return to Kansas City, Missouri. If they use the 1040-ES form, for those paying estimated taxes on income that is not subject to withholding, the address is different and the return is sent to the IRS center in Hartford, Connecticut.To find the proper address, individuals should check the IRS site. The website for the IRS provides a page with a geographic map of each of the 50 states and the proper address send their tax return. The user clicks their state and it links to a list of the IRS centers to send their return. It is also important to check the site each year for those that send their return by mail. The IRS occasionally changes the appropriate service center for each state and it may differ from year to year. If an individual chooses to file through the mail, and receives the official IRS booklet through the mail, the enclosed stick-on labels that come with the instruction booklet will have the proper address. There are seven different service centers that process individual tax returns and the IRS redistributes the work among them each tax season.
