These Where to File addresses are to be used ONLY by TAXPAYERS AND TAX PROFESSIONALS filing individual federal tax returns in California during Calendar Year 2019.
and you are filing a Form... | and you ARE NOT ENCLOSING A PAYMENT, then use this address... | and you ARE ENCLOSING A PAYMENT, then use this address... |
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1040 |
Department of the Treasury Internal Revenue Service Fresno, CA 93888-0002 |
Internal Revenue Service P.O. Box 7704 San Francisco, CA 94120-7704 |
1040-ES |
N/A |
Internal Revenue Service P.O. Box 510000 San Francisco, CA 94151-5100 |
1040-ES(NR) |
N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
1040V |
N/A |
Internal Revenue Service |
1040X |
Department of the Treasury Internal Revenue Service Fresno, CA 93888-0422 |
Department of the Treasury Internal Revenue Service Fresno, CA 93888-0422 |
4868 |
Department of the Treasury Internal Revenue Service Fresno, CA 93888-0045 |
Internal Revenue Service P.O. Box 7122 San Francisco, CA 94120-7122 |