For Residents of: Arizona, California, Colorado, Hawaii, Idaho, Kentucky, Mississippi, Nevada, New Mexico, Oklahoma, Oregon, Tennessee, Texas, Utah, or Washington:

Memphis IRS Center COIC Unit

PO Box 30803, AMC

Memphis, TN 38130-0803

844-398-5025

For Residents of: Alaska, Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Iowa, Kansas, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska, New Hampshire, New Jersey, New York, North Carolina, North Dakota, Ohio, Pennsylvania, Puerto Rico, Rhode Island, South Carolina, South Dakota, Vermont, Virginia, West Virginia, Wisconsin, Wyoming, or have a foreign address:

Brookhaven IRS Center COIC Unit

PO Box 9007

Holtsville, NY 11742-9007

844-805-4980