Alabama
Department of Revenue
50 North Ripley Street
Montgomery, AL 36132-7470
(334) 242-1170
www.ador.state.al.us
Alaska
Department of Revenue
P.O. Box 110420
Juneau, AK 99811-0420
(907) 465-2320
www.revenue.state.ak.us
Arizona
Department of Revenue
1600 West Monroe Street
Phoenix, AZ 85007-2650
(602) 255-3381
Forms: (602) 542-4260
www.revenue.state.az.us
Arkansas
Office of State Revenue Administration
1900 West Seventh Street
Room 2062
Ragland Building
PO Box 1272
Little Rock, AR 72203
( 501) 682-7089
www.arkansas.gov/dfa/
California
California Franchise Tax Board
P.O. Box 942840
Sacramento, CA 94240-0040
(800) 852-5711
Forms: (800) 338-0505
www.ftb.ca.gov
Colorado
Department of Revenue
1375 Sherman Street
Denver, CO 80261
(303) 866-3091
Forms: (303) 238-3278
http://www.revenue.state.co.us/main/home.asp
Connecticut
Department of Revenue Services
25 Sigourney Street
Hartford, CT 06106
(860) 297-5962
www.ct.gov/drs/site/default.asp
Delaware
Department of Finance
Division of Revenue
Carvel State Office Building
820 North French Street
Wilmington, DE 19801
(302) 577-8200
Forms: (302) 577-8201
revenue.delaware.gov/
District of Columbia
Office of Tax & Revenue
941 North Capitol St., N.E., 1st Floor
Washington, DC 20002
(202) 727-4TAX
otr.cfo.dc.gov/otr/site/default.asp
Florida
Department of Revenue
5050 West Tennessee Street
Tallahassee, FL 32399-0100
(800) 352-3671
dor.myflorida.com/dor/
Georgia
Department of Revenue
1800 Center Blvd., N.E.
Atlanta, GA 30345-3205
(404) 417-4477 or (877) 602-8477
www.etax.dor.ga.gov/
Hawaii
Department of Taxation
P.O. Box 259
Honolulu, HI 96809-0259
(800) 222-3229 or (808) 587.4242
Forms: (808) 587-7572 or (800) 222-7572
www.state.hi.us/tax/tax.html
Idaho
State Tax Commission
P.O. Box 36
Boise, ID 83722
(208) 334-7660 or (800) 972-7660
tax.idaho.gov/index.html
Illinois
Department of Revenue
Willard Ice Building
101 West Jefferson Street
Springfield, IL 62702
(217) 782-3336 or (800) 732-8866
www.revenue.state.il.us
Indiana
Department of Revenue
Indianapolis Taxpayer Services
100 N Senate IGCN Rm N105
Indianapolis, IN 46204
(317) 232-2240
Forms: (317) 615-2581
www.in.gov/dor/
Iowa
Department of Revenue
Hoover Building Taxpayer Services/4th Floor
1305 E. Walnut
Des Moines, Iowa 50319
(515) 281-3114
Forms: (515) 281-7239
www.state.ia.us/tax/
Kansas
Department of Revenue
Docking State Office Building
Harrison Street
Room 150.
Topeka, KS 66612
(785) 368-8222
Forms: (785) 296-4937
www.ksrevenue.org/
Kentucky
Kentucky Department of Revenue
501 High Street
Frankfort, KY 40620
(502) 564-4581
Forms by fax: (502) 564-4459
revenue.ky.gov/
Louisiana
Department of Revenue
P.O. Box 201
Baton Rouge, LA 70821
(225) 219-0102
Forms: (225) 219-2690
www.rev.state.la.us
Maine
Maine Revenue Services
24 State House Station
Augusta, ME 04333-0024
(207) 626-8475
www.maine.gov/revenue/
Maryland
Comptroller of Maryland
80 Calvert Street
Annapolis, MD 21404
(410) 260-7980 or (800) MD TAXES
www.comp.state.md.us
Massachusetts
Department of Revenue
Customer Service Bureau
P.O. Box 7010
Boston, MA 02204
(617) 887-6367 or in MA only: (800) 392-6089
www.mass.gov/dor
Michigan
Department of Treasury
Michigan Department of Treasury
Lansing, Michigan 48922
Forms: (800) 367-6263
www.michigan.gov/treasury
Minnesota
Minnesota Department of Revenue
600 N. Robert Street
St. Paul, MN 55101
(651) 296-3781
www.taxes.state.mn.us
Mississippi
State Tax Commission
P.O. Box 1033
Jackson, MS 39215-1033
(601) 923-7000
Forms: (601) 923-7815
www.mstc.state.ms.us/
Missouri
Missouri Department of Revenue
Harry S Truman State Office Building
301 West High Street
Jefferson City, MO 65101
(573) 751-4450
Forms:
(800) 877-6881
dor.mo.gov/
Montana
Department of Revenue
P.O. Box 5805
Helena, MT 59604-5805
(406) 444-6900
mt.gov/revenue/
Nebraska
Department of Revenue
P.O. Box 94818
Lincoln, NE 68509-4818
(402) 471-5729
www.revenue.state.ne.us/index.html
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Nevada
Department of Taxation
1550 College Parkway
Carson City, NV 89706
(775) 684-2000
tax.state.nv.us/
New Hampshire
Department of Revenue Administration
45 Chenell Drive
Concord, NH 03302-0457
(603) 271-2191
Forms: (603) 271-2192
www.nh.gov/revenue/
New Jersey
State of New Jersey
New Jersey Division of Taxation
Information and Publications Branch
PO Box 281
Trenton, NJ 08695-0281
(609) 292-6400
Forms: (609) 826-4400
www.state.nj.us/treasury/taxation
New Mexico
Taxation and Revenue Department
1100 S. St. Francis Drive
P.O. Box 630
Santa Fe, NM 87504-0630
(505) 827-0700
www.tax.state.nm.us/
New York City
NYC Tax Commission
Municipal Building
1 Centre Street, Room 396
New York, NY 10007
(212) 669-4410
www.nyc.gov/html/taxcomm/html/home/home.shtml
New York State
Department of Taxation and Finance
Taxpayer Assistance Bureau
W.A. Harriman Campus
Albany, NY 12227
(800) 225-5829 or (518) 485-6800 (outside the
U.S. and Canada)
Forms: (800) 462-8100
www.tax.state.ny.us
North Carolina
North Carolina Department of Revenue
Post Office Box 25000
Raleigh, North Carolina, 27640-0640
(877) 252-4052
Forms: (877)
252-3052
www.dor.state.nc.us/
North Dakota
Office of State Tax Commissioner
600 East Boulevard Avenue, Dept.127
Bismarck, ND 58505-0599
(701) 328-2770 or (800) 638.2901
Forms: (701) 328-3017
www.nd.gov/tax/
Ohio
Ohio Department of Taxation
4485 Northland Ridge Blvd.,
Columbus, OH 43229
(614) 466-0093
Forms: (800) 282-1782
http://tax.ohio.gov/
Oklahoma
Oklahoma Tax Commission
P.O. Box 26800
Oklahoma City, OK 73126-0800
(405) 521-3160
Forms: (405) 521-3108
www.oktax.state.ok.us
Oregon
Department of Revenue
955 Center Street, N.E.
Salem, OR 97301
(503) 378-4988
egov.oregon.gov/DOR/
Pennsylvania
PA Department of Revenue
Strawberry Square
Fourth and Walnut Sts Lobby
Harrisburg PA 17128-0101
(717) 783-1405 or (888) PATAXES
Forms by fax: (888) 728-2937
www.revenue.state.pa.us
Rhode Island
Division of Taxation
1 Capitol Hill
Providence, RI 02908-5801
(401) 574-8829
Forms: (401) 574-8970
www.tax.state.ri.us
South Carolina
Department of Revenue
301 Gervais Street
P.O. Box 125
Columbia, SC 29214
(803) 898-5000
Forms: (803) 898-5320 or (800) 768-3676
www.sctax.org/default.htm
South Dakota
Department of Revenue and Regulation
445 E. Capitol Avenue
Pierre, SD 57501
(605) 773-3311or (800) 829-9188
www.state.sd.us/drr2/Revenue.html
Tennessee
Department of Revenue
Andrew Jackson Building, Room 1200
Nashville, TN 37242
(800) 342-1003
Forms: (615)
253-0600
state.tn.us/revenue/
Texas
Comptroller of Public Accounts
P.O. Box 13528, Capitol Station
Austin, TX 78711-3528
(512) 463-4600
www.cpa.state.tx.us
Utah
State Tax Commission
210 N. 1950 West
Salt Lake City, UT 84134
(801) 297-2200 or (800) 662-4335
www.tax.utah.gov/
Vermont
Department of Taxes
133 State Street
Montpelier, VT 05633
(866) 828-2865
Forms: (802) 828-2515
www.state.vt.us/tax/index.shtml
Virginia
Department of Taxation
Office of Customer Services
P.O. Box 1115
Richmond, VA 23218-1115
(804) 367-8031
Forms: 804-440-2541
www.tax.virginia.gov/
Washington
Washington State Department of Revenue
Taxpayer Services
PO Box 47478
Olympia, WA 98504-7478
(800) 647-7706
dor.wa.gov/content/home/
West Virginia
West Virginia Department of Revenue
State Capitol
Building 1, W-300
Charleston, WV 25305
Post Office Box 963
Charleston, WV 25324-0963
(304) 558-0211
Forms: (304) 344-2068 or (800) 422-2075
www.wvrevenue.gov/
Wisconsin
Department of Revenue
P.O. Box 8906
Madison, WI 53708-8906
Phone: (608) 266-2772
Forms: (608) 261-6229
www.dor.state.wi.us
Wyoming
Department of Revenue
Herschler Bldg., 2nd Floor West
Cheyenne, WY 82002-0110
(307) 777-7961
revenue.state.wy.us
U.S. TERRITORIES & POSSESSIONS
American Samoa
Office of the Governor
Executive Office Building
Third Floor, Utulei
Pago Pago American Samoa 96799
(684) 633-4116
americansamoa.gov/
Guam
Dept. of Revenue & Taxation
Taxpayer Services Division
P.O. Box 23607
GMF, Guam 96921
(671) 635-1840
https://www.guamtax.com/
Northern Mariana Islands
Division of Revenue and Taxation
Commonwealth of the Northern
Mariana Islands
P. O. Box 5234, CHRB
Saipan, MP 96950
(670) 664-1000
www.dof.gov.mp/rev/
Puerto
Rico
Department of the Treasury
P.O. Box 9024140
San Juan, P.R. 00902-4140
(787) 721-2020
www.hacienda.gobierno.pr/
Virgin
Islands
VI Bureau of Internal Revenue
9601 Estate Thomas
St. Thomas, VI 00802
(340) 774-5865 or (340) 914-9303
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