Where to file your return

Internal Revenue Service

Once you complete your 2000 federal tax return, you can either file it electronically or mail it to the IRS. If you choose to mail your return, be sure to read your tax instruction booklet carefully to find the address of the IRS center for your area.

For this year, the IRS has changed its filing locations for individual taxpayers in 12 states — Alaska, Colorado, Delaware, Idaho, Indiana, Kansas, Kentucky, Montana, Nebraska, Oregon, West Virginia, and Wyoming. This is part of a redistribution of work among the 10 IRS centers that will be completed in 2002. Two centers will then be dedicated to processing business tax returns and the other eight will process individual returns.

When mailing your return, use the envelope and the appropriate label (with payment or without payment that came with your tax instruction booklet because the label will have the correct address pre-printed on it. If you do not have the pre-addressed labels and envelope or if you moved during the year, check the tax package to find the appropriate address depending on your filing condition of the IRS center listed for the area where you live.

For Hawai'i residents filing a 1040 return, filing on your own and making a paymet, use this address: Internal Revenue Service, Fresno, CA 93888-0102.

If you are a Hawai'i taxpayer filing your own return or a tax preparer filing a client's return and are NOT making a payment, use this address: Internal Revenue Service, Fresno, CA 93888-0002.

If you are a tax preparer filing a Hawai'i client's return with a payment, use this address: Internal Revenue Service, P.O. Box 60000, Los Angeles, CA 90060-6000.

Instead of mailing your tax return, you may want to make this the year you file electronically. IRS e-file programs offer quick, easy, and accurate alternatives to filing traditional paper returns. Electronic options include: computer filing through a tax professional, e-filing from your personal computer, and TeleFiling using your touch-tone phone. This year, more than 40 million taxpayers are expected to participate in IRS e-file programs because they provide a more convenient and faster method of filing returns and getting refunds.

For more information on where to file your tax return, visit the IRS web site at: www.irs.ustreas.gov/plain/where_file/index.html