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What’s Inside? (see Index for page numbers) If an envelope came with this booklet, please Envelopes without enough postage will be Where Do use it. If you do not have one or if you moved returned to you by the post office. Your TIP You File? during the year, mail your return to the address envelope may need additional postage if it shown below that applies to you. If you want contains more than five pages or is oversized to use a private delivery service, see page 8. (for example, it is over 1⁄4″ thick). Also, include your complete return address. THEN use this address if you: Are not enclosing a check or Are enclosing a check or IF you live in... money order... money order... Department of the Treasury Department of the Treasury Florida, Georgia, North Carolina, South Carolina Internal Revenue Service Center Internal Revenue Service Center Atlanta, GA 39901-0002 Atlanta, GA 39901-0102 Arkansas, Connecticut, Delaware, District of Columbia, Department of the Treasury Department of the Treasury Maine, Maryland, Massachusetts, Missouri, New Internal Revenue Service Center Internal Revenue Service Center Hampshire, New Jersey, New York, Ohio, Pennsylvania, Kansas City, MO 64999-0002 Kansas City, MO 64999-0102 Rhode Island, Vermont, Virginia, West Virginia Department of the Treasury Department of the Treasury Alabama, Kentucky, Louisiana, Mississippi, Tennessee, Internal Revenue Service Center Internal Revenue Service Center Texas Austin, TX 73301-0002 Austin, TX 73301-0102 Alaska, Arizona, California, Colorado, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Department of the Treasury Department of the Treasury Montana, Nebraska, Nevada, New Mexico, North Internal Revenue Service Center Internal Revenue Service Center Dakota, Oklahoma, Oregon, South Dakota, Utah, Fresno, CA 93888-0002 Fresno, CA 93888-0102 Washington, Wisconsin, Wyoming A foreign country, American Samoa, or Puerto Rico (or are excluding income under Internal Revenue Code Department of the Treasury Department of the Treasury section 933), or use an APO or FPO address, or file Internal Revenue Service Center Internal Revenue Service Center Form 2555, 2555-EZ, or 4563, or are a dual-status alien Austin, TX 73301-0215 USA Austin, TX 73301-0215 USA or nonpermanent resident of Guam or the Virgin Islands* *Permanent residents of Guam should use: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921; permanent residents of the Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802. Instructions for Form 1040 How to avoid common mistakes Table of contents Help with unresolved tax issues IRS e-file and free file options Free tax help Index (inside back cover) How to get forms and publications When to file Tax table What’s new How to make a gift to reduce How to comment on forms debt held by the public