Alabama
Department of Revenue
Income Tax Division
P.O. Box 327470
Montgomery, AL 36132-7470
(334) 242-1170
www.ador.state.al.us
Alaska
Department of Revenue
P.O. Box 110420
Juneau, AK 99811-0420
(907) 465-2320
www.revenue.state.ak.us
Arizona
Department of Revenue
1600 West Monroe Street
Phoenix, AZ 85007-2650
(602) 255-3381
Forms: (602) 542-4260
www.revenue.state.az.us
Arkansas
Department of Revenue
P.O. Box 3628
Little Rock, AR 72203-3628
(501) 682-1100 or (800) 882-9275
www.state.ar.us/dfa
California
California Franchise Tax Board
P.O. Box 942840
Sacramento, CA 94240-0040
(800) 852-5711
Forms: (800) 338-0505
www.ftb.ca.gov
Colorado
Department of Revenue
1375 Sherman Street
Denver, CO 80261
(303) 866-3091
Forms: (303) 232-2414
www.state.co.us/gov_dir/revenue
_dir/home_rev.html
Connecticut
Department of Revenue Services
25 Sigourney Street
Hartford, CT 06106
(860) 297-5962
Forms: (860) 297-4753
www.state.ct.us/drs
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
www.state.de.us/revenue
District of Columbia
Government of District of Columbia
Office of Tax & Revenue
941 North Capitol St., N.E., 6th Floor
Washington, DC 20002
(202) 442-6300 or (202) 727-4TAX
www.dccfo.com/Taxpayers/taxpayers.html
Florida
Department of Revenue
2410 Allen Road
Tallahassee, FL 32312-2603
(850) 488-6800
Forms: (850) 922-9645
sun6.dms.state.fl.us/dor
Georgia
Department of Revenue
270 Washington Street
Atlanta, GA 30334
(404) 656-4188
Forms: (404) 656-4293
www2.state.ga.us/departments/dor
Hawaii
Department of Taxation
P.O. Box 259
Honolulu, HI 96809-0259
(800) 222-3229
Forms: (808) 587-7572 or (800) 222-7572
www.state.hi.us/tax/tax.html
Idaho
State Tax Commission
P.O. Box 36
Boise, ID 83722
(208) 334-7660 or (800) 972-7660
www.state.id.us/tax/home.htm
Illinois
Department of Revenue
Willard Ice Building
101 West Jefferson Street
Springfield, IL 62702
(217) 782-3336 or (800) 732-8866
www.revenue.state.il.us
Indiana
Department of Revenue
Indiana Government Center North
100 N. Senate Avenue, Room N105
Indianapolis, IN 46204
(317) 232-2240
Forms: (317) 486-5103
www.state.in.us/dor
Iowa
Department of Revenue and Finance
Hoover State Office Building
Des Moines, IA 50319
(515) 281-3114
Forms: (515) 281-7239
www.state.ia.us/tax
Kansas
Department of Revenue
Docking State Office Building
915 S.W. Harrison Street
Topeka, KS 66625
(785) 368-8222
Forms: (785) 296-4937
www.ink.org/public/kdor
Kentucky
Kentucky Revenue Cabinet
200 Fair Oaks Lane
Frankfort, KY 40620
(502) 564-4581
Forms by fax: (502) 564-4459
www.state.ky.us/agencies/revenue/revhome.htm
Louisiana
Department of Revenue
P.O. Box 201
Baton Rouge, LA 70821
(225) 925-7537
Forms: (225) 925-7532
www.rev.state.la.us
Maine
Maine Revenue Services
State Office Building
24 State House Station
Augusta, ME 04333-0024
(207) 287-2076
janus.state.me.us/revenue/homepage.htm
Maryland
Comptroller of the Treasury
Revenue Administration Division
Annapolis, MD 21411-0001
(410) 260-7980 or (800) MD TAXES
www.comp.state.md.us
Massachusetts
Department of Revenue
Customer Service Bureau
P.O. Box 7010
Boston, MA 02204
(617) 887-6367 or in MA only: (800) 392-6089
www.dor.state.ma.us
Michigan
Department of Treasury
Revenue Administrative Services
Treasury Building
430 W. Allegan Street
Lansing, MI 48922
(517) 373-3200
Forms: (800) 367-6263
www.treas.state.mi.us
Minnesota
Minnesota Department of Revenue
600 N. Robert Street
St. Paul, MN 55145
(651) 296-3781 or (800) 652-9094
www.taxes.state.mn.us
Mississippi
State Tax Commission
P.O. Box 1033
Jackson, MS 39215-3338
(601) 923-7000
Forms: (601) 923-7815
www.mstc.state.ms.us/index2.htm
Missouri
Department of Revenue
P.O. Box 3022
Jefferson City, MO 65105-3022
(573) 751-5337
Forms: (800) 877-6881
www.dor.state.mo.us
Montana
Department of Revenue
P.O. Box 5805
Helena, MT 59604-5805
(406) 444-6900
www.state.mt.us/revenue/index.htm
Nebraska
Department of Revenue
Box 94818
Lincoln, NE 68509-4818
(402) 471-2971 or (800) 742-7474
www.nol.org/revenue
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Nevada
Department of Taxation
1550 E. College Parkway, Suite 100
Carson City, NV 89706
(775) 687-4892
www.state.nv.us/taxation
New Hampshire
Department of Revenue Administration
45 Chenell Drive
P.O. Box 457
Concord, NH 03302-0457
(603) 271-2191
Forms: (603) 271-2192
www.state.nh.us/revenue/revenue.htm
New
Jersey
Division of Taxation
Taxation Building
50 Barrack Street, 1st Floor Lobby
Trenton, NJ 08695
(609) 292-6400
Forms: (800) 323-4400
www.state.nj.us/treasury/taxation
New Mexico
Taxation and Revenue Department
1100 S. St. Francis Drive
P.O. Box 630
Santa Fe, NM 87504-0630
(505) 827-0700
www.state.nm.us/tax
New York City
NYC Tax Commission
Municipal Building
1 Centre Street
New York, NY 10007
(212) 669-4410
www.ci.nyc.ny.us/html/taxcomm/home.html
New York State
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
www.tax.state.ny.us
North Carolina
Department of Revenue
P.O. Box 25000
Raleigh, NC 27640-0640
(919) 733-3991
Forms: (919) 715-0397
www.dor.state.nc.us/DOR
North Dakota
Office of State Tax Commissioner
State Capitol
600 East Boulevard Avenue
Bismark, ND 58505-0599
(701) 328-2770
Forms: (701) 328-3017
www.state.nd.us/taxdpt
Ohio
Department of Taxation
P.O. Box 530
Columbus, OH 43216-0530
(614) 466-2166
www.state.oh.us/tax
Oklahoma
Oklahoma Tax Commission
P.O. Box 26800
Oklahoma City, OK 73126-0800
(405) 521-3212
Forms: (405) 521-3108
www.oktax.state.ok.us
Oregon
Department of Revenue
955 Center Street, N.E.
Salem, OR 97310
(503) 378-4988
www.dor.state.or.us
Pennsylvania
Department of Revenue
Strawberry Square, 11th Floor
Harrisburg, PA 17128-0101
(717) 783-1405 or (888) PA TAXES
Forms by fax: (800) 362-2050
www.revenue.state.pa.us
Rhode Island
Division of Taxation
1 Capitol Hill
Providence, RI 02908-5801
(401) 222-3934
Forms: (401) 222-1111
www.tax.state.ri.us
South Carolina
Department of Revenue
P.O. Box 125
Columbia, SC 29214
(803) 898-5000
Forms: (803) 898-5320 or (800) 768-3676
www.dor.state.sc.us
South Dakota
Department of Revenue
445 E. Capitol Avenue
Pierre, SD 57501
(605) 773-5141 or (800) 829-9188
www.state.sd.us/revenue/Revenue.html
Tennessee
Department of Revenue
Andrew Jackson State Office Building
500 Deaderick Street
Nashville, TN 37242
(615) 741-2594
Forms: (615) 741-8239
www.state.tn.us/revenue
Texas
Comptroller of Public Accounts
P.O. Box 13528, Capitol Station
Austin, TX 78711-3528
(512) 463-4600
www.cpa.state.tx.us
Utah
State Tax Commission
210 N. 1950 West
Salt Lake City, UT 84134
(801) 297-2200 or (800) 662-4335
www.tax.ex.state.ut.us
Vermont
Department of Taxes
109 State Street
Montpelier, VT 05609-1401
(802) 828-2868
Forms: (802) 828-2515
www.state.vt.us/tax
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
www.tax.state.va.us
Washington
Department of Revenue
P.O. Box 12900
Olympia, WA 98508-2900
(360) 753-3181
Forms by fax: (800) 647-7706
www.wa.gov/dor
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
www.state.wv.us/taxrev
Wisconsin
Department of Revenue
P.O. Box 8933
Madison, WI 53708-8933
(608) 266-1607
Forms by fax: (608) 261-6229
www.dor.state.wi.us
Wyoming
Department of Revenue
Herschler Bldg., 2nd Floor West
122 West 25th Street
Cheyenne, WY 82002-0110
(307) 777-7961
revenue.state.wy.us
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 96950
(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
Virgin Islands
VI Bureau of Internal Revenue
9601 Estate Thomas
St. Thomas, VI 00802
(340) 774-5865 or (340) 914-9303
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