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, VirginiaDepartment 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, WyomingDepartment of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Florida, Louisiana, Mississippi, TexasDepartment of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Alaska, California, Hawaii, Illinois, Michigan, Minnesota, Ohio, Washington, WisconsinDepartment of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002