Where to File Forms 1040              Addresses to File Form 1040 in 2008 filng season (2007 income tax returns) If you live in ...          Alabama,Delaware, Florida, Georgia, North Carolina, Rhode Island, South Carolina, Virginia         and you are expecting a refund...                                     Department of the Treasury Internal Revenue Service Atlanta, GA 39901-0102 and you are enclosing payment … Department of the Treasury Internal Revenue Service Atlanta, GA 39901-0002               District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont    and you are expecting a refund... Department of the Treasury Internal Revenue Service Andover, MA 05501-0002      and you are enclosing payment … Department of the Treasury Internal Revenue Service Andover, MA 05501-0102 Kentucky, Louisiana, Mississippi, Tennessee, Texas, APO, FPO and you are expecting a refund... Department of the Treasury Internal Revenue Service Austin, TX 73301-0002      and you are enclosing payment … Department of the Treasury Internal Revenue Service Austin, TX 73301-0102 Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Utah, Washington, Wisconsin, Wyoming        and you are expecting a refund... Department of the Treasury Internal Revenue Service Fresno, CA 93888-0002            and you are enclosing payment … Department of the Treasury Internal Revenue Service Fresno, CA 93888-0102 Arkansas, Connecticut,  Illinois, Indiana, Michigan, Missouri, New Jersey, Ohio, Pennsylvania, West Virginia          and you are expecting a refund... Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 and you are enclosing payment … Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0102 American Samoa, The Commonwealth of the Northern Marina Islands, non-permanent residents of Guam or the Virgin Islands, Puerto Rico, dual-status taxpayers, non-resident aliens, anyone filing Form 4562, US citizens or tax residents in a foreign country, or anyone filing Form 2555 or Form 2555 EZ and you are expecting a refund... Department of the Treasury Internal Revenue Service Austin, TX 73301-0215  and you are enclosing payment … Department of the Treasury Internal Revenue Service Austin, TX 73301-0215