Form 1040 Schedule D 2003

As discussed in the article IRS Form 1040, U.S. Individual Income Tax Return, there are eight different IRS mailing addresses for personal tax returns, categorized by state (or territory) of residence. This article provides those eight addresses as they apply to 2008 federal tax returns for individuals. Prior or future return instructions may differ, so individuals should reference the appropriate set of instructions to find mailing addresses for other tax years.

Below are the eight tax return mailing addresses for the 2008 Form 1040 (due on April 15, 2009) and who should mail their forms to each location. There are five locations for the fifty states, one each for Guam and the U.S. Virgin Islands, and another address for all other filers.

Permanent Residents of Guam and U.S. Virgin Islands Where to Mail Form 1040