Anyone mailing federal individual tax returns this year should double-check the mailing address before dropping that form in the mail. All of the IRS mailing addresses have undergone an overhaul, effective January 1, 2001.

In addition to a reshuffling of service centers handling the returns from various states, the new addresses for federal forms 1040 (1040A, and 1040EZ as well), include a nine-digit zip code, the last four digits of which pertain to whether or not a payment is enclosed.

Use of the correct mailing address and the full nine-digit zip code will expedite the processing time for paper tax returns.

Mailing addresses for estimated taxes have changed this year too. Remember, estimated tax payments get sent to addresses different from the tax returns.

If you need mailing information for state tax returns, AccountingWEB's TaxZONE provides links to all of the state revenue agencies.