2004 Instructions for Form 1040 (ALL) - Supreme Law Firm

Where Do You
File?
If an envelope addressed to “Internal Revenue
Service Center” came with this booklet, please use
it. If you do not have one or if you moved during
the year, mail your return to the Internal Revenue
Service Center shown that applies to you.
Envelopes without enough postage will
be returned to you by the post office.
TIP
Your envelope may need additional
postage if it contains more than five
pages or is oversized (for example, it is over 1 ⁄4"
thick). Also, include your complete return address.
IF you live in...
Alabama, Florida, Georgia, Mississippi, North Carolina, Rhode Island,
South Carolina, West Virginia
Maine, Massachusetts, New Hampshire, New York, Vermont
Connecticut, Delaware, Illinois, Indiana, Iowa, Kansas, Michigan,
Minnesota, Missouri, Nebraska, North Dakota, South Dakota, Wisconsin
District of Columbia, Maryland, New Jersey, Pennsylvania
Arkansas, Colorado, Kentucky, Louisiana, New Mexico, Oklahoma,
Tennessee, Texas
Alaska, Arizona, California, Hawaii, Idaho, Montana, Nevada, Oregon,
Utah, Virginia, Washington, Wyoming
Ohio*
All APO and FPO addresses, American Samoa, nonpermanent residents of
Guam or the Virgin Islands**, Puerto Rico (or if excluding income under
Internal Revenue Code section 933), dual-status aliens, a foreign country:
U.S. citizens and those filing Form 2555, 2555-EZ, or 4563
Are not enclosing a check or
money order...
Internal Revenue Service Center
Atlanta, GA 39901-0002
Internal Revenue Service Center
Andover, MA 05501-0002
Internal Revenue Service Center
Kansas City, MO 64999-0002
Internal Revenue Service Center
Philadelphia, PA 19255-0002
Internal Revenue Service Center
Austin, TX 73301-0002
Internal Revenue Service Center
Fresno, CA 93888-0002
Internal Revenue Service Center
Memphis, TN 37501-0002
Internal Revenue Service Center
Philadelphia, PA 19255-0215 USA
THEN use this address if you:
Are enclosing a check or money
order...
Internal Revenue Service Center
Atlanta, GA 39901-0102
Internal Revenue Service Center
Andover, MA 05501-0102
Internal Revenue Service Center
Kansas City, MO 64999-0102
Internal Revenue Service Center
Philadelphia, PA 19255-0102
Internal Revenue Service Center
Austin, TX 73301-0102
Internal Revenue Service Center
Fresno, CA 93888-0102
Internal Revenue Service Center
Memphis, TN 37501-0102
Internal Revenue Service Center
Philadelphia, PA 19255-0215 USA
* If you live in Ohio and file your return after June 30, 2005, use: Internal Revenue Service Center, Fresno, CA 93888-0002 (if you are not enclosing a check
or money order); or Internal Revenue Service Center, Fresno, CA 93888-0102 (if you are enclosing a check or money order).
** Permanent residents of Guam should use: Department of Revenue and Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921;
permanent residents of the Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802.
What’s Inside?
Instructions for Form 1040
IRS e-file and free file options (page 3)
Commissioner’s message (page 2)
Index (inside back cover)
When to file (page 12)
What’s new for 2004 (page 11)
How to comment on forms (page 75)
How to avoid common mistakes
(page 57)
Help with unresolved tax issues
(page 6)
Free tax help (pages 7 and 58)
How to get forms and publications
(page 7)
Tax table (page 60)
How to make a gift to reduce debt
held by the public (page 58)
Printed on recycled paper