Where should I file?

You can either mail your tax return or file it electronically. There are IRS Service Centers located all over the country. You should generally file your taxes with the one that's closest to your legal residence, which you can find by checking the chart that's included in your tax forms package. If an addressed envelope came in your tax package, then you should send your return in the envelope. There are, however, a few special situations. If you're a nonresident alien, have an APO (A-P-O) or FPO (F-P-O) number, or living abroad and are claiming some particular tax-free benefits, then you file with the Service Center in Philadelphia. If you're in the military, you file with the Service Center for the place you are stationed. Many of the filing locations for several areas have changed; therefore, it's important to make sure you're mailing your return to the correct station. These notes are meant to be a general guide to federal income taxes. If you need specific advice, please consult a tax advisor or call the toll-free number for Federal Tax Information and Assistance at 1-800-829-1040.