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It depends on what part of the country you live in, state and county. It also depends if your return was prepared by a tax preparer or by yourself and the type of return that you are filing i.e. 1040, 1040A, 1040EZ, 1040X (amended return). For a complete list of addresses you can copy the link provided below and paste it on your address bar, you'll be directed to the IRS website and will need to click on the state you live in. http://www.irs.gov/file/content/0,,id=105693,00.html#stateLinksHope this answers your question. Roger Hadad, Effectur Inc, www.irs101.blogspot.com

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