IRS & FTB Mailing Addresses

Government Entity	Address to Mail Payment Vouchers
IRS1040-V	Internal Revenue Service PO Box 802501, Cincinnati, OH 45280-2501
IRS 1040-ES	Internal Revenue Service PO Box 802502, Cincinnati, OH 45280-2502
FTB 3582 Voucher, 540-ES	Franchise Tax Board PO Box 942867, Sacramento, CA 94267-0001
FTB Business	Franchise Tax Board PO Box 942857, Sacramento, CA 94267-0501
	Addresses to Manually Mail Tax Returns
IRS (Pay and No Pay)	Internal Revenue Service Service Center, Fresno, CA 93888
FTB (Pay)	Franchise Tax Board PO Box 942867, Sacramento, CA 94267-0001
FTB (Refund)	Image Processing Franchise Tax Board, PO Box 942840, Sacramento, CA 94240-0009
	Business Addresses for 940 & 941
940-Pay	Internal Revenue Service PO Box 932000, Louisville, KY 40293-2000
940-No Pay	Department of the Treasury Internal Revenue Service, Ogden, UT 84201-0046
941-Pay	Internal Revenue Service PO Box 932100, Louisville, KY 40293-2100
941-No Pay	Department of the Treasury Internal Revenue Service, Ogden, UT 84201-0005
	Addresses
Corporate 1120	Department of Treasury Internal Revenue Service, Ogden, UT 84201-0012
Partnership
Fiduciary
Tax Return 1041- without payment	Department of the Treasury Internal Revenue Service, Ogden, UT 84201-0048
Tax Return 1041-with payment	Department of the Treasury Internal Revenue Service, Ogden, UT 84201-0148