The IRS says that people who work for themselves can send payments to either IRS, Cincinnati, OH 45999-0010 or IRS, Ogden, UT 84201-0010. Paychecks are sent to Austin, TX 73301-0010, Fresno, CA 93888-0010, or Kansas City, MO 64999-0010 if the person works for a living.
Payments should be sent to the IRS, Austin, TX 73301-0010, from U.S. citizens with APO or FPO addresses or who live in U.S. Territories. The IRS also tells taxpayers that if they pay by check or money order, it must be made out to the U.S. Treasury. The IRS also says that you shouldn’t send cash through the mail.