The IRS, points out that it is important to mail a Federal Tax Return with or without funds each year. As for where to physically mail that return there are guidelines. The first piece of information the IRS needs to know is what state the Federal Return is being filed in. The next thing the IRS needs to know is what type of form you are filing. For example a 1040, 1040A’€’etc finally whether or not you are including payment with the tax return. Check out the link included in this answer. Just enter the information requested and the system will tell you exactly where to mail the return. The most important thing is that you get it mailed as soon as possible with or without the funds! Remember of the 2 things that you can not avoid taxes are one of them!