The "Where to File Paper Tax Returns" page on the Internal Revenue Service website navigates taxpayers to the correct submission address based on their location and the tax form being submitted. There are several regional IRS offices located across the United States and U.S. territories.
From the "Where to File Paper Tax Returns" page, the average taxpayer can connect to a U.S. map. After selecting the state where the taxpayer is located, the regional IRS submission address for each type of tax form is generated. There may be a different address for tax submissions including a payment and those without a payment.