The federal IRS maintains multiple mailing addresses, with each address being tied to specific states. Taxpayers should only send correspondence to the address listed for their state. The IRS also has five separate offices that are located in the cities of Atlanta, Andover, Kansas City, Austin and Fresno.
The IRS may also have local offices in additional cities. These offices can accept payments from taxpayers for both current and past due taxes.
When sending mail to an IRS mailing address, taxpayers only have to list "Department of the Treasury, Internal Revenue Service Center," and the city, state and ZIP code for their location in the address field.