You should send it to any IRS service center. Here are the address for all of the IRS service centers. It's best to select the one closest to you.
Andover Service Center 310 Lowell Street Andover, MA 01810 (978) 474-9842
Atlanta Service Center 4800 Buford Highway Chamblee, GA 30341 (770) 455-2413
Austin Service Center 3651 S. Interregional Highway 35 Austin, TX 78741 (512) 460-7948
Memphis Service Center 5333 Getwell Road Memphis, TN 38118 N/A
Cincinnati Service Center 201 W. Rivercenter Boulevard Stop 11 Covington, KY 41011 N/A
Fresno Service Center 5045 E. Butler Avenue Fresno, CA 93727 (209) 456-5354
Kansas City Service Center 2306 E. Bannister Road Kansas City, MO 64131 (901) 546-3697
Ogden Service Center 1973 N. Rulon White Blvd. Ogden, UT 84404 (801) 620-3753
Philadelphia Service Center 11601 Roosevelt Boulevard Philadelphia, PA 19155 (215) 516-2542

