American taxpayers should send individual federal income tax balance due payments and forms to one of three different Internal Revenue Service centers, according to the Internal Revenue Service. The correct service center for each taxpayer depends on the state of residence, military status and types of forms filed.
There are three different service centers, as listed by the Internal Revenue Service. One is located in Austin, Texas; one in Fresno, California; and one in Kansas City, Missouri. Taxpayers should consult the IRS website or their individual taxpayer instruction handbook to make sure they are sending their forms and payments to the correct address.