For mailing your federal tax return from Georgia, the address depends on whether you are including a payment or not:

• If you are not enclosing a payment , mail your Form 1040 to:
  Department of the Treasury
  Internal Revenue Service
  Ogden, UT 84201-0002

• If you are enclosing a payment , mail your Form 1040 to:
  Internal Revenue Service
  P.O. Box 1214
  Charlotte, NC 28201-1214

These addresses are specific for Georgia residents filing Form 1040

. For your Georgia state tax return (Form 500 or 500EZ), the mailing addresses differ based on whether you owe taxes or are due a refund:

• If you are getting a refund or have no balance due , mail to:
  Georgia Dept. of Revenue
  PO Box 740380
  Atlanta, GA 30374-0380

• If you are making a payment , mail to:
  Georgia Dept. of Revenue
  PO Box 740399
  Atlanta, GA 30374-0399

In summary, federal and state returns go to different addresses in Georgia. Make sure to send your federal Form 1040 and related forms to the IRS addresses above, and your Georgia state return to the appropriate Georgia Department of Revenue PO Box based on payment status.