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Alabama
Department of Revenue
Income Tax Division
P.O. Box 327410
Montgomery, AL 36132-7410
(334) 242-1000
Alaska
Department of Revenue
P.O. Box 110420
Juneau, AK 99811-0420
(907) 465-2320
Arizona
Department of Revenue
1600 West Monroe Street
Phoenix, AZ 85007-2650
(602) 255-3881
Forms: (602) 542-4260
Arkansas
Department Revenue
P.O. Box 3628
Little Rock, AR 72203-3628
(501) 682-1100 or (800) 882-9275
California
Franchise Tax Board
P.O. Box 942840
Sacramento, CA 94240-0040
(800) 852-5711
Forms: (800) 338-0505
Colorado
Colorado Department of Revenue
1375 Sherman Street
Denver, CO 80261
(303) 866-3091
Forms: (303) 232-2414
Connecticut
Department of Revenue Services
25 Sigourney Street
Hartford, CT 06106
(860) 297-5962
Forms: (860) 297-4753
Delaware
Department of Finance
Division of Revenue
Carvel State Office Building
820 N. French Street
Wilmington, DE 19801
(302) 577-8200
Forms: (302) 577-8201
Florida
Department of Revenue
2410 Allen Road
Tallahassee, FL 32312-2603
(850) 488-6800
Forms: (850) 922-9645
Georgia
Department of Revenue
270 Washington St.
Atlanta, GA 30334
(404) 656-4188
Forms: (404) 656-4293
Hawaii
Department of Taxation
P.O. Box 259
Honolulu, HI 96809-0259
(800) 222-3229
Forms: (808) 587-7572 or (800) 222-7572
Idaho
State Tax Commission
P.O. Box 36
Boise, ID 83722
(208) 334-7660 or (800) 972-7660
Illinois
Department of Revenue
101 W. Jefferson
Springfield, IL 62702
(800) 732-8866 or (217) 782-3336
Indiana
Department of Revenue
Indiana Government Center North
100 N. Senate Avenue, Rm. N105
Indianapolis, IN 46204
(317) 232-2240
Forms: (317) 486-5103
Iowa
Department of Revenue and Finance
Hoover State Office Building
Des Moines, IA 50319
(515) 281-3114
Forms: (515) 281-7239
Kansas
Department of Revenue
Docking State Office Building 915 SW Harrison St.
Topeka, KS 66625
(785) 386-8222
Forms: (785) 296-4937
Kentucky
Department of Revenue
200 Fair Oaks Lane
Frankfort, KY 40620
(502) 564-4581
Forms by fax: (502) 564-4459
Louisiana
Department of Revenue
P.O. Box 201
Baton Rouge, LA 70821
(225) 925-7537
Forms: (225) 925-7532
Maine
Maine Revenue Services
State Office Building
24 State House Station
Augusta, ME 04333-0024
(207) 287-2076
Maryland
Comptroller of the Treasury
Revenue Administration Division
Annapolis, MD 21411-0001
(410) 260-7980 or 800-MDTAXES
Massachusetts
Department of Revenue
Customer Service Bureau
P.O. Box 7010
Boston, MA 02204
(617) 887-6367 or in MA only (800) 392-6089
Michigan
Department of Treasury
Revenue Administrative Services
Treasury Building
430 W. Allegan Street
Lansing, MI 48922
(517) 373-3200
Forms: (800) 367-6263
Minnesota
Minnesota Department of Revenue
600 N. Robert St.
St. Paul, MN 55145
(800) 652-9094 or (651) 296-3781
Mississippi
State Tax Commission
P. O. Box 960
Jackson, MS 39205
(601) 923-7880
Forms: (601) 923-7815
Missouri
Department of Revenue
P.O. Box 3022
Jefferson City, MO 65105-3022
(573) 751-5337
Forms: (800) 877-6881
Montana
Department of Revenue
P.O. Box 5805
Helena, MT 59604-5805
(406) 444-6900
Nebraska
Department of Revenue
Box 94818
Lincoln, NE 68509-4818
(800) 742-7474 or
(402) 471-2971
Nevada
Department of Taxation
1550 E. College Pkwy., Ste. 100
Carson City, NV 89706
(775) 687-4892
New Hampshire
Department of Revenue Administration
45 Chenell Dr.
P.O. Box 457
Concord, NH 03302-0457
(603) 271-2191
Forms: (603) 271-2192
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New Jersey
Division of Taxation
Taxation Building
50 Barrack St., 1st Floor Lobby
Trenton, NJ 08695
(609) 292-6400
Forms: (800) 323-4400
New Mexico
Taxation and Revenue Department
1100 S. St. Francis Dr.
P.O. Box 630
Santa Fe, NM 87504-0630
(505) 827-0700
New York
Department of Taxation and Finance
Taxpayer Assistance Bureau
W. A. Harriman Campus
Albany, NY 12227
(518) 485-6800 or (800) 225-5829
Forms: (800) 462-8100
New York City
NYC Tax Commission
Municipal Building
1 Centre St.
New York, NY 10007
(212) 669-4410
North Carolina
Department of Revenue
P.O. Box 25000
Raleigh, NC 27640-0640
(919) 733-3991
Forms: (919) 715-0397
North Dakota
Office of State Tax Commissioner
State Capitol
600 E. Boulevard Ave.
Bismark, ND 58505-0599
(701) 328-2770
Forms: (701) 328-3017
Ohio
Department of Taxation
Income Tax Division
P.O. Box 530
Columbus, OH 43216-0530
(614) 466-2166
Oklahoma
Oklahoma Tax Commission
P.O. Box 26800
Oklahoma City, OK 73126-0800
(405) 521-3212
Forms: (405) 521-3108
Oregon
Department of Revenue
955 Center Street, N.E.
Salem, OR 97310
(503) 378-4988
Pennsylvania
Department of Revenue
Strawberry Square, 11th Floor
Harrisburg, PA 17128-0101
(717) 783-1405
(888) PA TAXES
Forms by fax: (800) 362-2050
Rhode Island
Division of Taxation
1 Capitol Hill
Providence, RI 02908-5801
(401) 222-3934
Forms: (401) 222-1111
South Carolina
Department of Revenue
P.O. Box 125
Columbia, SC 29214
(803) 898-5000
Forms: (803) 898-5320 or (800) 768-3676
South Dakota
Department of Revenue
445 E. Capitol Ave.
Pierre, SD 57501
(605) 773-5141 or (800) 829-9188
Tennessee
Department of Revenue
Andrew Jackson State Office Building
500 Deaderick Street
Nashville, TN 37242
(615) 741-2594
Forms: (615) 741-8239
Texas
Comptroller of Public Accounts
P.O. Box 13528, Capitol Station
Austin, TX 78711-3528
(512) 463-4600
Utah
State Tax Commission
210 N. 1950 West
Salt Lake City, UT 84134
(801) 297-2200 or (800) 662-4335
Vermont
Department of Taxes
109 State Street
Montpelier, VT 05609-1401
(802) 828-2515
Virginia
Department of Taxation
Office of Customer Service
P.O. Box 1115
Richmond, VA 23218-1115
(804) 367-8031
Forms: (804) 236-2760 or (804) 236-2761
Washington
Department of Revenue
P.O. Box 12900
Olympia, WA 98508-2900
(360) 753-3181
Forms by fax: (800) 647-7709
Washington, DC
Taxpayer Services
Government of the District of Columbia
441 4th Street, N.W., Washington, DC 20001
City Wide Call Center: (202) 727-1000
Hotline: (202) 727-4TAX
West Virginia
Department of Tax & Revenue
Taxpayer Services Division
P.O. Box 3784
Charleston, WV 25337-3784
(304) 558-3333 or (304) 558-3632
Forms: (304) 344-2068 or (800) 422-2075
Wisconsin
Department of Revenue
P.O. Box 8933
Madison, WI 53708-8933
(608) 266-1607
Forms by fax: (608) 261-6229
Wyoming
Department of Revenue
Herschler Bldg., 2nd Floor West
122 West 25th St.
Cheyenne, WY 82002-0110
(307) 777-7961
U.S. Territories & Possessions
American Samoa
Department of Treasury
Income Tax Division
Pago Pago, AS 96799
(684) 633-4181
Guam
Department of Revenue & Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921
(671) 475-1785
Northern Mariana Islands
Department of Finance
Division of Revenue & Taxation
Central Office
Dan Dan Commercial Center
P.O. Box 5234
Saipan, MP 69650
(670) 664-1000
Puerto Rico
Department of the Treasury
Internal Revenue Collections Area
Bureau of Income Tax
P.O. Box 2501
San Juan, PR 00902-2501
(787) 721-2020 or (787) 729-0112
VI Bureau of Internal Revenue
9601 Estate Thomas
St. Thomas, VI 00802
(340) 774-5865 or (340) 914-9303
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