Taxpayers who received a tax instruction booklet from the IRS in the mail and use the labels included with the booklet can be assured that their tax returns will go to the correct address. However, taxpayers who did not receive an instruction booklet in the mail, are mailing a paper tax return, and live in one of 16 states should be aware of the change.

Taxpayers in Arizona, Idaho, Indiana, Kentucky, Louisiana, Maine, Mississippi, Nebraska, New Jersey, New Hampshire, North Dakota, Ohio, Oklahoma, South Dakota, Vermont and Washington will file their tax returns with different Internal Revenue Service Centers during 2003 than they did during 2002.

During 2003:

• For taxpayers in Mississippi, the address is Internal Revenue Service Center, Atlanta, GA 39901
• For taxpayers in Maine, New Hampshire and Vermont the address is Internal Revenue Service Center, Andover, MA 05501, 
• For taxpayers in Indiana, Nebraska, North Dakota and South Dakota, the address is Internal Revenue Service Center, Kansas City, MO 64999,
• For taxpayers in New Jersey, the address is Internal Revenue Service Center, Philadelphia, PA 19255, 
• For taxpayers in Kentucky, Louisiana, and Oklahoma the address is Internal Revenue Service Center, Austin, TX 73301, 
• For taxpayers in Arizona, Idaho, and Washington, the address is Internal Revenue Service Center, Fresno, CA 93888, and
• For taxpayers in Ohio, the address is Internal Revenue Service Center, Memphis TN 37501.

Taxpayers enclosing a check should add "-0102" to the zip code listed above if sending a Form 1040, "-0115" for Form 1040A, or "-0114" for Form 1040EZ. Those not enclosing a check should add "-0002" if sending a Form 1040, "-0015" for Form 1040A, or "-0014" for Form 1040EZ.

The IRS continues to redistribute workload among the eight centers that process individual tax returns. Taxpayers who e-file will not be affected by these changes.