Where to Mail Your State Tax Return: Finding the Right Address

There is no single address for state tax returns. Each of the 50 states (and D.C.) designates its own processing centers, often with different addresses for:

• Refund returns vs. payment due returns.
• Paper vs. electronic filing (though e-file is strongly preferred).
• Specific forms (e.g., individual vs. business vs. fiduciary).
• Private delivery services (UPS/FedEx) vs. USPS.

How to Find Your Correct Address

1. Visit your State Department of Revenue/Taxation website. Search "Where to file" or "Mailing address."
2. Check the paper form instructions (Form 1040 equivalent) – usually the last page.
3. Use the IRS "State Links" page: irs.gov/filing/state-links – directs to each state's agency.

Examples of Variation

• California (FTB): Separate addresses for refund, payment, and specific forms (540, 540 2EZ).
• New York (DTF): Different PO Boxes for NYC residents vs. non-residents, refund vs. payment.
• Texas: No state income tax → no return to mail.

Always verify for the current tax year. Addresses change when contractors or processing centers shift.