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.