Where federal tax returns get mailed depends on factors such as where a taxpayer lives and the type of tax return, such as one filed by an individual compared with one a corporation files, says the IRS. Whether a payment is enclosed also affects the mailing address.
Taxpayers can use the IRS website page headlined Where to File Addresses for Taxpayers and Tax Professionals to find the correct mailing address for their situations. For example, a Virginia resident filing an individual 1040 tax return with a payment enclosed would send it to a Kentucky address. If, however, the taxpayer does not enclose a payment, he mails it to an address in Missouri.