You should file your tax return per the instructions provided by your accountant or per the form's instructions. These addresses continue to change yearly. Whether or not you are making a payment may impact the IRS address you use.
The street address to use for couriered filings is:
Internal Revenue Service
11601 Roosevelt Blvd.
Philadelphia, PA 19154
1-800-829-1040
You can now use Private Delivery Services (PDS) to send your filings to the IRS and be considered "timely filed.". FedEx, DHL and UPS are currently the only PDS recognized by the IRS. Only certain levels of service from these providers count as timely. See Notice 2004-83 fpr details. Please note that Airborne was a PDS but has merged with DHL.
