Where Do I Send My Payment for the IRS If I Owe?

If you file a 1040, 1040A or 1040EZ then fill out Form 1040V with the proper address as described below.



REFERENCE: http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Where-to-Send-Your-Individual-Tax-Account-Balance-Due-Payments

If you are a self-employed individual, i.e., file a Schedule C or F with your Form 1040, and you live in the following states:	Send your payments here:
Connecticut, District of Columbia, Delaware, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin	Internal Revenue Service Center Cincinnati, OH 45999-0010
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming	Internal Revenue Service Center Ogden, UT 84201-0010

If you are a wage earner, i.e., not self-employed, and you live in the following states:	Send your payments here:
Florida, Louisiana, Mississippi, Texas	Internal Revenue Service Center Austin, TX 73301-0010
Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oklahoma, Oregon, South Dakota, Utah, Washington, Wisconsin, Wyoming	Internal Revenue Service Center Fresno, CA 93888-0010
Alabama, Connecticut, Delaware, District of Columbia, Georgia, Kentucky, Maine, Maryland, Massachusetts, Missouri, New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia	Internal Revenue Service Center Kansas City, MO 64999-0010

All APO and FPO addresses, American Samoa, nonpermanent residents of Guam or the Virgin Islands*, Puerto Rico (or if excluding income under Internal Revenue Code Section 933 ), a foreign country: U.S. citizens and those filing Form 2555, 2555-EZ, or 4563

Send your payments here: Internal Revenue Service Austin, TX 73301-0010 U.S.A.

*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub. 570.