These Where to File addresses are to be used only by taxpayers and tax professionals filing individual federal tax returns in New York during Calendar Year 2022. 1040 1040-ES N/A 1040-ES(NR) Internal Revenue Service 1040V 1040X 4868If you live in New York...
and you are filing a Form...and you are not enclosing a payment, then use this address...and you are enclosing a payment, then use this address...
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000
Internal Revenue Service
P.O. Box 931100
Louisville, KY 40293-1100
N/A
P.O. Box 1300
Charlotte, NC 28201-1300N/A
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0052
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0052
Department of the Treasury
Internal Revenue Service
Kansas City MO 64999-0045
Internal Revenue Service
P.O. Box 931300
Louisville, KY 40293-1300
Page Last Reviewed or Updated: 20-Oct-2022
Taxing Agencies
NYS Dept. Taxation & Finance
Bankruptcy/Special Procedures Section
P.O. Box 5300
Albany, NY 12205-0300
NYC Dept. of Finance
Office of Legal Affairs
375 Pearl Street, 30th Floor
New York, NY 10038
Internal Revenue Service
Centralized Insolvency Operations
P.O. Box 7346
Philadelphia, PA 19101-7346
Other Federal Agencies
United States Attorney’s Office
Southern District of New York
Attention: Tax & Bankruptcy Unit
86 Chambers Street, Third Floor
New York, NY 10007
United States Trustee’s Office
Region 2
U.S. Federal Office Building
201 Varick Street, Room 1006
New York, NY 10014
United States Trustee’s Office (for the Poughkeepsie Office)
74 Chapel Street
Albany, NY 12207
U.S. Securities and Exchange Commission
New York Regional Office
Brookfield Place
200 Vesey Street, Suite 400
New York, NY 10281-1022
Social Security Administration
Office of the Regional Chief Counsel, Region II
26 Federal Plaza, Room 3904
New York, NY 10278
(212) 264-3650
Other State and Local Agencies
Parking Violations Bureau
210 Joralemon Avenue
Brooklyn, NY 11201
NYS Unemployment Insurance Fund
P.O. Box 551
Albany, NY 12201
Agencies that Have Provided A Noticing Address
John Cahill, Esq.
Regional Counsel for New York/New Jersey
U.S. Department of Housing and Urban Development
26 Federal Plaza, Room 3500
New York, NY 10278-0068
U.S. Department of Health and Human Services
Office of the General Counsel
26 Federal Plaza – Room 3908
New York, NY 10278
Robert Roberts
Office of Site Remediation Enforcement
Office of Enforcement and Compliance Assurance
U.S. Environmental Protection Agency
1200 Pennsylvania Ave, N.W.
Mail Code 2272A
Washington, DC 20004-2004
Department of Education
For service of process in adversary proceeding:
Education Department
Office of General Counsel
400 Maryland Ave. SW, Rm. 6E353
Washington, DC 20202
And information copy to:
U.S. Department of Education
50 Beale St #8629
San Francisco, CA 94105
For Plan/Claim Objections:
U.S. Department of Education
P.O. Box 5609
Greenville, TX 75403-5609
U.S. Department of Education
50 Beale St #8629
San Francisco, CA 94105
For notices and mailing matrix:
U.S. Department of Education
P.O. Box 5609
Greenville, TX 75403-5609
Michigan Department of Treasury, Tax Policy Division
ATTN: Litigation Liaison
2nd Floor, Austin Building
430 West Allegan Street
Lansing, MI 48922
Franchise Tax Board
For service of process in adversary proceeding:
California Franchise Tax Board
Chief Counsel
c/o General Counsel Section
P.O. Box 1720, MS: A-260
Rancho Cordova, CA 95741-1720
For Bankruptcy Code Section 505 Requests and All Other Service and Notices:
California Franchise Tax Board
Bankruptcy Section, MS: A-340
P.O. Box 2952
Sacramento, CA 95812-2952
California Department of Tax and Fee Administration
Service of Adversary Proceedings:
Director
California Department of Tax and Fee Administration
450 N Street, MIC:104
Sacramento, CA 95814-0104
For Bankruptcy Code § 505(b) requests:
California Department of Tax and Fee Administration
Special Operations Bankruptcy Team, MIC:74
P.O. Box 942879
Sacramento, CA 94279-0074
All other bankruptcy service and notices:
California Department of Tax and Fee Administration
Account Information Group, MIC:29
P.O. Box 942879
Sacramento, CA 94279-0029
Massachusetts Department of Revenue
Massachusetts Department of Revenue
Collections
Bureau/Bankruptcy Unit
P. O. Box 7090
Boston, MA 02204-7090