The first line of the address should be:   Internal Revenue Service\n\nIf your CLIENT lives in ARIZONA ...\n \nand you are filing a Form ... and you ARE NOT ENCLOSING A PAYMENT, then use this address ... and you ARE ENCLOSING A PAYMENT, then use this address ... \n1040\n Fresno, CA\n93888-0002 P.O. Box 7704\nSan Francisco, CA 94120-7704\n \n1040A\n Fresno, CA\n93888-0015\n P.O. Box 7704\nSan Francisco, CA 94120-7704\n \n1040EZ\n Fresno, CA\n93888-0014\n P.O. Box 7704\nSan Francisco, CA 94120-7704\n \n1040-ES\n N/A\n P.O. Box 510000\nSan Francisco, CA 94151-5100\n \n1040-ES(NR)\n N/A P.O. Box 80102\nCincinnati, OH 45280-0002 \n1040V\n N/A P.O. Box 7704\nSan Francisco,  CA 94120-7704 \n1040X\n Fresno, CA 93888\n Fresno, CA 93888\n \n4868\n Fresno, CA 93888-0002 P.O. Box 7122\nSan Francisco, CA 94120-7122