FEDERAL TAX
Where to file a Federal tax return (Georgia and South Carolina residents):

• Federal returns - Refunds or No Tax Due
Internal Revenue Service Center
Atlanta, GA 39901-0015

• Federal returns - Payment enclosed
Internal Revenue Service Center
Atlanta, GA 39901-0115

Make check payable to: United States Treasury



GEORGIA STATE TAX
Where to file a Georgia state tax return:

• Refunds or No Tax Due
Georgia Department of Revenue
Processing Center
P.O. Box 740380
Atlanta, GA 30374-0380

• Returns enclosing payment
Georgia Department of Revenue
Processing Center
P.O. Box 740399
Atlanta, GA 30374-0399

• Returns with 2D Bar Code
2D barcode returns are mailed to a different address from regular paper returns. A 2D barcode is similar to the one located on the back of your Georgia driver’s license. If your software program produces a 2D barcode return, mail your return to:

• 2D returns not enclosing payment
Georgia Department of Revenue
Processing Center
P.O. Box 105597
Atlanta, GA 30348-5597

• 2D returns enclosing payment
Georgia Department of Revenue
Processing Center
P.O. Box 105613
Atlanta, GA 30348-5613

Make check payable to: Georgia Department of Revenue



SOUTH CAROLINA STATE TAX
Where to file a South Carolina state tax return:

• SC1040 or SC1040NR - Refunds or No Tax Due
Long Form Processing Center
PO Box 101100
Columbia, SC 29211-0100

• SC1040A- Refunds or No Tax Due
Short Form Processing Center
PO Box 101104
Columbia, SC 29211-0104

• All Balance Dues
Taxable Processing Center
PO Box 101105
Columbia, SC 29211-0105

• Corporate Tax Returns
SCDOR
Corporation Return
Columbia, SC 29214-0100

• Partnership Returns
SCDOR
Partnership Return
Columbia, SC 29214-0008

• Withholding Returns
SCDOR
Withholding
Columbia, SC 29214-0004

• Sales and Use Tax Returns
SCDOR
Sales Tax Return
Columbia, SC 29214-0101


Make check payable to: SC Department of Revenue