If you're mailing your Form 1040 from Massachusetts, the address depends on whether you're including a payment or not. If you are sending a payment, mail it to: Internal Revenue Service, P.O. Box 37008, Hartford, CT 06176-0008. If you're not including a payment, send it to: Internal Revenue Service, P.O. Box 1214, Charlotte, NC 28201-1214. Always check the IRS website for the most current mailing addresses and instructions.
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