| State | Facility |
| D.C. Government, Office of Tax and Revenue 941 North Capitol St. N.E./1st Floor Washington, 20002 (202) 727-4829 | |
| Florida Department of Revenue, Taxpayer Services 1379 Blountstown Highway Tallahassee, 32304-2716 Taxpayer Services: (850) 488-6800; (800) 352-3671 (Florida only); Forms: (850) 488-8422; Refund: (850) 488-8937 | |
| Indiana Department of Revenue; Taxpayer Services Division; Indiana Government Center 100 N. Senate Ave. Indianapolis, 46204 (317) 232-2240; Forms by mail: (317) 615-2581; Forms by fax: (317) 233-2329; Refund: (317) 233-4018 | |
| Massachusetts Taxpayers Assistance P.O. Box 7010 Boston, 2204 (617) 887-6367; Toll free in Massachusetts: (800) 392-6089 | |
| Michigan Department of Treasury Treasury Building Lansing, 48922 (800) 827-4000 or (517) 373-3200; Forms: (800) 827-4000 (Option 2); Refunds: (800) 827-4000 | |
| Division of Taxation & Collection; Individual Income Tax P.O. Box 2200 Jefferson City, 65105-2200 (573) 751-3505; Refunds: (573) 751-3505; Forms: (800) 877-6881 | |
| Montana Dept. of Revenue P.O. Box 5805 Helena, 59604-5805 (406) 444-6900 | |
| Oregon Dept. of Revenue 955 Center St., NE Salem, 97301-2555 In state: (800) 356-4222; Out of state: (503) 378-4988 | |
| South Dakota Department of Revenue 445 E. Capitol Ave. Pierre, 57501-3185 (605) 773-3311; (800) 829-9188 | |
| Department of Tax and Revenue Taxpayer Services Division, P.O. Box 3784 Charleston, 25337-3784 (800) 982-8297; (304) 558-3333; Forms (304) 344-2068 | |
| AK | State of Alaska Department of Revenue, State Office Building 333 W. Willoughby Ave., 11th Floor, Side B, P.O. Box 110420 Juneau, AK 99811-0420 (907) 465-2320; Fax: (907) 465-2375 |
| AL | Alabama Department of Revenue P.O. Box 327464 Montgomery, AL 36132-7464 (334) 242-1170; Forms: (334) 242-9681; Electronic filing: (334) 242-9805/1219, Refund: (334) 353-2540 |
| AR | Arkansas Department of Finance & Administration, Individual Income Tax Section Room 2300, Ledbetter Building, 7th & Wolfe streets Little Rock, AR 72201 (501) 682-7250; Forms: (501) 682-1100; Refund: (800) 438-1992 |
| AZ | Arizona Department of Revenue, Taxpayer Information and Assistance 1600 W. Monroe St. Phoenix, AZ 85007-2650 (602) 255-3381, Forms: (602) 542-4260, Forms by fax: (602) 542-3756 |
| CA | California Franchise Tax Board P.O. Box 942840 Sacramento, CA 94240-0002 (800) 338-0505; (916) 845-6600 |
| CO | Colorado Department of Revenue 1375 Sherman St. Denver, CO 80261 (303) 238-7378; Forms: (303) 238-3278; Refund: (303) 238-3278 |
| CT | Taxpayer Services Division, Department of Revenue Services 25 Sigourney St. Hartford, CT 06106-5032 In state: (800) 382-9463; Out of state: (860) 297-5962; Refund: (800) 382-9463 |
| DE | Delaware Division of Revenue, Carvel State Office Building 820 N. French St. Wilmington, DE 19801 (302) 577-8200; Fax: (302) 577-8202; Electronic filing by fax: (302) 577-8202 |
| GA | Georgia Department of Revenue 1800 Century Center Blvd. N.E. Atlanta, GA 30345-3205 (404) 417-4477 or (877) 602-8477 outside metro Atlanta; Forms: (404) 417-6011 |
| HI | Hawaii Department of Taxation P.O. Box 259 Honolulu, HI 96809-0259 (808) 587-4242 or (800) 222-3229; Forms: (808) 587-7572, (800) 222-7572 |
| IA | Iowa Department of Revenue and Finance; Taxpayer Services P.O. Box 10457 Des Moines, IA 50306-0457 In state: (800) 367-3388; From Des Moines or out of state: (515) 281-3114; Refund: (515) 281-4966; In state: (800) 572-3944 |
| ID | Taxpayer Services, Idaho State Tax Commission P.O. Box 36 Boise, ID 83722-0410 (208) 334-7660 (in Boise area); (800) 972-7660; Forms: (888) 228-5770; Refunds: (888) 228-5770 |
| IL | Illinois Department of Revenue, Taxpayer Correspondence P.O. Box 19044 Springfield, IL 62794-9044 (800) 732-8866 or (217) 782-3336; Forms: (800) 356-6302 |
| KS | Kansas Department of Revenue, Tax Assistance Docking State Office Building, Room 150, 915 S.W. Harrison St. Topeka, KS 66612 (785) 368-8222; Forms: (785) 296-4937; Fax: (785) 291-3614; Refund: (800) 894-0318 |
| KY | Kentucky Revenue Cabinet, Taxpayer Assistance 200 Fair Oaks Lane Frankfort, KY 40620 (502) 564-4581; Forms: (502) 564-3658; Refund: (502) 564-1600 |
| LA | Louisiana Department of Revenue P.O. Box 201 Baton Rouge, LA 70821 (225) 219-0102; Forms: (225) 219-2113; Refunds: (888) 829-3071 or (225) 922-3270 |
| MD | Revenue Administration Division 110 Carroll St. Annapolis, MD 21411 Central Maryland: (410) 260-7980; Others: (800) 638-2937; Refund hotline: (410) 260-7701 (Central Maryland); (800) 218-8160 (Others) |
| ME | Maine Revenue Services, Income Tax Assistance 24 State House Station Augusta, ME 04333-0024 (207) 626-8475; Forms: (207) 624-7894; Refunds: (207) 624-7875/626-8461 |
| MN | Minnesota Dept. of Revenue, Individual Income Tax Division Mail Station 5510 St. Paul, MN 55146-5510 (651) 296-3781; Refunds: (651) 296-4444 |
| MS | Mississippi State Tax Commission P.O. Box 1033 Jackson, MS 39215-1033 (601) 923-7000/7089; Forms: (601) 923-7815; Refund: (601) 923-7801 |
| NC | North Carolina Dept. of Revenue P.O. Box 25000 Raleigh, NC 27640-0640 (877) 252-3052; Forms: (877) 252-3052; Refund: (877) 252-4052 |
| ND | State Tax Commissioner, State Capitol 600 E. Boulevard Ave. Bismarck, ND 58505-0599 In state: (701) 328-1032; Out of state: (701) 328-2770 |
| NE | Department of Revenue 301 Centennial Mall South, P.O. Box 94818 Lincoln, NE 68509-4818 (402) 471-5729; (800) 742-7474 |
| NH | Document Processing Division P.O. Box 637 Concord, NH 03302-0637 (603) 271-2186 |
| NJ | New Jersey Division of Taxation; Office of Information and Publications P.O. Box 281 Trenton, NJ 08695-0281 (609) 292-6400; Forms: (609) 826-4500; Refunds: (800) 323-4400 |
| NM | Taxation and Revenue Department P.O. Box 25122 Santa Fe, NM 87504-5122 (505) 827-0827; Forms: (505) 827-0700 |
| NV | Department of Taxation 1550 E. College Parkway, Suite 115 Carson City, NV 89706 (775) 687-4892 |
| NY | Taxpayer Assistance Center W.A. Harriman Campus Albany, NY 12227 (800) 225-5829; Forms: (800) 462-8100; Refund: (800) 443-3200 |
| OH | Taxpayer Services Division 800 Freeway Drive N. Columbus, OH 43229 (800) 282-1780; Forms (800) 282-1782; Refund: (800) 282-1784 |
| OK | Taxpayer Assistance Division P.O. Box 53248 Oklahoma City, OK 73152 In state: (800) 522-8165, ext. 13160; Out of state: (405) 521-3160; Forms: (405) 521-3160/3108 |
| PA | Bureau of Individual Taxes, Taxpayer Inquiry Unit Fifth Floor, Strawberry Square Harrisburg, PA 17128 (717) 787-8201; (888) 728-2937; Forms: (800) 362-2050 |
| RI | R.I. Division of Taxation 1 Capitol Hill Providence, RI 2908 (401) 222-1040; Forms: (401) 222-1111 |
| SC | S.C. Department of Revenue P.O. Box 125 Columbia, SC 29214 (800) 763-1295; Forms: (800) 768-3676; Refund: (803) 898-5300 |
| TN | Tennessee Department of Revenue Attention: Taxpayer Services, 500 Deaderick St. Nashville, TN 37242 (800) 342-1003 (in-state only); (615) 253-0600; Refund: (615) 741-0443 |
| TX | State Comptroller’s Office 111 E. 17th St. Austin, TX 78774 (800) 248-4093 |
| UT | Utah Tax Commission 210 N. 1950 W. Salt Lake City, UT 84134 (801) 297-2200; (800) 662-4335 |
| VA | Virginia Department of Taxation Office of Customer Services, P.O. Box 1115 Richmond, VA 23218-1115 (804) 367-8031Forms: (804) 440-2541; Refund: (804) 367-2486 |
| VT | Vermont Department of Taxes Taxpayer Services Division, 109 State St. Montpelier, VT 5601 (802) 828-2865; (866) 828-2865 toll free in state |
| WA | Taxpayer Services Division P.O. Box 47478 Olympia, WA 98504-7478 (800) 647-7706 |
| WI | Wisconsin Dept. of Revenue Individual Income Tax Assistance, P.O. Box 8906 Madison, WI 53708-8906 (608) 266-2772; Forms: (608) 266-1961; Refund: (608) 266-8100 |
| State | Facility |
| WY | Department of Revenue 122 W. 25th St., 2 West Cheyenne, WY 82002-0110 (307) 777-5200 |