What

Internal Revenue Service

California Franchise Tax Board

Electronic filing with balance due

(mail the payment and payment voucher ONLY)

Internal Revenue Service

P.O. Box 802501

Cincinnati, OH 45280-2501

  (Form 1040-V and payment)

Franchise Tax Board

P.O. Box 942867

Sacramento, CA 94267-0008

  (CA Form 3582 and payment)

Paper return with balance due, and check enclosed (mail the signed return and the payment)

Internal Revenue Service

P.O. Box 802501

Cincinnati, OH, 45280-2501

  (Form 1040, needed documents, and payment)

Franchise Tax Board

P.O. Box 942867

Sacramento, CA 94267-0001

  (CA Form 540, needed documents, and payment)

Paper return with (a) refund, (b) nothing due, or (c) balance due, but check not enclosed (mail the signed return)

Internal Revenue Service

Ogden, UT, 84201-0002

  (Form 1040 and needed documents)

Franchise Tax Board

P.O. Box 942840

Sacramento, CA 94240-0001

  (CA Form 540 and needed documents)

Amended return, with or without payment [If in response to a letter from the IRS or FTB, see the last row below, instead]

Internal Revenue Service

Ogden, UT, 84201-0052

  (1040-X, with or without payment; if payment is included, do not include a Form 1040-V)

Franchise Tax Board

P.O. Box 942840

Sacramento, CA 94240-0001

  (revised CA Form 540, Schedule X, with or without payment; if payment is included, do not include a Form 3582) 

Estimated payments (mail the payment and voucher)

Internal Revenue Service

P.O. Box 802502

Cincinnati, OH, 45280-2502

  (Form 1040-ES)

Franchise Tax Board

P.O. Box 942867

Sacramento, CA 94267-0008

  (Form CA 540ES)

Automatic six-month extension – with payment (mail the form and payment)

Internal Revenue Service

P.O. Box 802503 

Cincinnati, OH, 45280-2503

  (Form 4868 with payment)

Franchise Tax Board

P.O. Box 942867

Sacramento, CA 94267-0008

  (Form CA 3519 with payment)

Automatic six-month extension – no payment (mail the form)

Internal Revenue Service

Ogden, UT, 84201-0045

  (Form 4868)

Do not submit anything

Response to a letter from the IRS or FTB

Mail to address specified in letter, with 1040-X, if needed, any needed documentation, and payment as needed (if possible)

Mail to address specified in letter, with Schedule X and revised Form 540, if needed, any needed documentation, and payment as needed (if possible)

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