The IRS has established a special address for the claims of incarcerated people:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0003
Note that claims may still be sent and will be processed at any of the IRS facilities previously listed (see addresses below).
| If you live in… | ...use this address |
| Alabama, Arkansas, Delaware, Georgia, Indiana, Iowa, Kentucky, Maine, Massachusetts, Missouri, New Hampshire, New Jersey, New York, North Carolina, Oklahoma, South Carolina, Tennessee, Vermont, Virginia | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 |
| Arizona, Colorado, Connecticut, District of Columbia, Idaho, Kansas, Maryland, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oregon, Pennsylvania, Rhode Island, South Dakota, Utah, West Virginia, Wyoming | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 |
| Florida, Louisiana, Mississippi, Texas | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 |
| Alaska, California, Hawaii, Illinois, Michigan, Minnesota, Ohio, Washington, Wisconsin | Department of the Treasury Internal Revenue Service Fresno, CA 93888-0002 |