Where to file your federal tax return: (For Individual Form 1040 filers ONLY. If you are filing a business return see Where To File addresses in the tax package instructions.)

Note: the first line of the address should be: Internal Revenue Service

WASHINGTON — As taxpayers begin to prepare their tax returns, the Internal Revenue Service reminds them that they may be sending their returns to a different service center than last year. However, those who received a tax instruction booklet from the IRS in the mail and use the labels included with the booklet can be assured that their tax returns will go to the correct address.

However, taxpayers who did not receive an instruction booklet in the mail, are mailing a paper tax return and live in one of the following 16 states should be aware of the change. Taxpayers in Arizona, Idaho, Indiana, Kentucky, Louisiana, Maine, Mississippi, Nebraska, New Hampshire, New Jersey, North Dakota, Ohio, Oklahoma, South Dakota, Vermont and Washington will file their tax returns with different Internal Revenue Service Centers during 2003 than they did during 2002.

During 2003:

• For taxpayers in Mississippi, the address is Internal Revenue Service Center, Atlanta, GA 39901
• For taxpayers in Maine, New Hampshire and Vermont, the address is Internal Revenue Service Center, Andover, MA 05501
• For taxpayers in Indiana, Nebraska, North Dakota and South Dakota, the address is Internal Revenue Service Center, Kansas City, MO 64999
• For taxpayers in New Jersey, the address is Internal Revenue Service Center, Philadelphia, PA 19255
• For taxpayers in Kentucky, Louisiana and Oklahoma, the address is Internal Revenue Service Center, Austin, TX 73301
• For taxpayers in Arizona, Idaho and Washington, the address is Internal Revenue Service Center, Fresno, CA 93888, and
• For taxpayers in Ohio, the address is Internal Revenue Service Center, Memphis, TN 37501.

Taxpayers enclosing a check should add “-0102” to the zip code listed above if sending a Form 1040, “-0115” for Form 1040A, or “-0114” for Form 1040EZ. Those not enclosing a check should add “-0002” if sending a Form 1040, “-0015” for Form 1040A, or “-0014” for Form 1040EZ.

Live Telephone Assistance: call 1-800-829-1040.
For further information, see Tax Topic 101.

Live Telephone Assistance for people with hearing impairments: 1-800-829-4059 (TDD). (Hours of Operation 7:00 a.m. to 10:00 p.m. Monday - Friday). During the tax-filing season, the IRS will include a 9 a.m. to 5 p.m. Saturday service.
For further information, see Tax Topic 102.

Tele-Tax recorded tax information: call 1-800-829-4477 .
For further information, see Tax Topic 123.

The Taxpayer Advocate Service: Call (504)558- 3001 in New Orleans or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.
For further information, see Tax Topic 104.

Braille Materials for people with visual impairments:
write to National Library Service, 1291 Taylor Street NW, Washington, DC 20542
For further information, see Tax Topic 102.

Order Forms or Publications for delivery via FAX-ON-DEMAND:
call (703) 368-9694.

2001 Tax Products CD-ROM (IRS Publication 1796) contains hundreds of tax forms, instructions and TIPS (Taxpayer Information Publications). Order now from NTIS.

Order Forms or Publications by Telephone for delivery via US Postal Service:
call 1-800-TAX-FORM (1-800-829-3676). [an error occurred while processing this directive]

For state tax information for your state, see Link to State Tax Forms.

In-person Tax Help

IRS Taxpayer Assistance Centers are your one-stop resource for face-to-face tax help and solutions to tax problems, every business day (see days/hours for your local office below).

• File innocent spouse claims if you believe you are not liable for your spouse’s share of a joint tax liability;
• Make an installment agreement if you cannot pay your taxes in full;
• Prepare an offer in compromise to settle an unpaid tax debt;
• Request a release of federal tax liens and levies when appropriate; and
• Resolve IRS account and notice issues.

• Answers to your tax questions;
• Information about your tax account;
• Help obtaining copies of your prior tax returns and transcripts of your account for student loans, etc;
• Help preparing your basic individual income tax return if your income is $33,000 or less; and
• Help preparing your heavy vehicle use tax return.

Multilingual assistance is available in every office.

* These phone lines are answered by a recorded business message with information about office hours and locations. Leave a message to schedule an Everyday Tax Solutions appointment or to reschedule an existing IRS appointment. You will receive a return call within 48 hours. To speak with an IRS representative and get tax help by phone, call 1-800-829-1040.

Volunteer and Education Programs

IRS is reaching out to individual taxpayers to educate and assist with tax preparation. We are able to offer taxpayers free income tax assistance to the low income, disabled, elderly and non-English speaking through Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE).

To locate a free tax preparation site near you call 1-800-829-1040.

IRS and organizations all over the country are partnering to assist individual and families. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
600 South Maestri Place, Stop 5
New Orleans, LA 70130