Where do you mail your 1040 and payment?

Where you mail your Form 1040 and payment depends on your location and whether you are enclosing a payment. If you are not including a payment, you generally send your return to the address specified for your state in the IRS instructions for Form 1040. If you are sending a payment, you typically mail it along with your return to the address designated for payments. Always check the latest IRS guidelines to confirm the correct mailing address for your situation.