만일 사는 곳이 Kentucky, Louisiana, Mississippi, Tennessee, or Texas,
the Department of the Treasury, Internal Revenue Service Center, Austin TX 73301-0002.
만일 사는 곳이 District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, or Vermont,
the Department of the Treasury, Internal Revenue Service Center, Andover MA 05501-0002.
만일 사는 곳이 Alabama, Florida, Georgia, the Carolinas, or Virginia,
the Department of the Treasury, Internal Revenue Service Center, Atlanta GA 3991-0002.
만일 사는 곳이Arkansas, Connecticut, Delaware, Indiana, Michigan, Missouri, New Jersey, New York, Ohio, Pennsylvania, Rhode Island, or West Virginia,
the Department of the Treasury, Internal Revenue Service Center, Kansas City MO 64999-0002.
만일 사는 곳이 기타 어느 다른 state라면 ,
the Department of the Treasury, Internal Revenue Service Center, Fresno CA 93888-0002.