As stated on the "Customer Help" page of the Pennsylvania Department of Revenue website, the correct mailing address for a PA-40 tax return filing depends on the type of filing. The basic address is: PA Department of Revenue, Revenue Place, Harrisburg, PA, 17129. If the tax return requires a payment, the full street address is 1 Revenue Place and the Zip-4 digits following the zip code are 0001. If the return is for a refund, the correct street address is 3 Revenue Place and the Zip-4 digits are 0003.
If the PA-40 filing requires no payment and no refund, the address is: PA Department of Revenue, 2 Revenue Place, Harrisburg, PA, 17129-0002. The Pennsylvania Department of Revenue website also instructs paper filers to include the type of filing as the second line of the mailing address. The second line of the mailing address should be included accordingly as one of the following: "Payment Enclosed," "No Payment/No Refund" or "Refund Requested."