Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Military Finishing and Filing the Return

General Filing Guidelines

Where and When to File

Where to File

Members of the Armed Forces should send their federal returns to the service center for where they currently live.

The tax form instructions give the service center addresses. The address may be different depending on whether or not the taxpayer is enclosing a payment or if the military member is stationed overseas with an APO or FPO address.


Many military facilities have a Volunteer Income Tax Assistance center that will e-file tax returns.

Where Do You File? page of instructions.