For tax year 2005, the mailing changes affect returns, with or without payments, from the District of Columbia and 11 states -- Colorado, Delaware, Kansas, Maryland, Mississippi, Nebraska, New Mexico, Ohio, South Dakota, Virginia, and West Virginia.

The Internal Revenue Service said that those who received a tax instruction booklet from the IRS in the mail and use the labels included with the booklet can be assured that their tax returns will go to the correct address.

Taxpayers who e-file are not affected by these changes. More than half of individuals e-filed in 2005.

Taxpayers should send: Returns from Delaware and Virginia to the IRS Center in Atlanta, Georgia;  Returns from the District of Columbia and Maryland to the IRS Center in Andover, Massachusetts; Returns from Ohio to the IRS Center in Kansas City, Missouri; Returns from Kansas, Mississippi and West Virginia to the IRS Center in Austin, Texas; Returns from Colorado, Nebraska, New Mexico, and South Dakota to the IRS Center in Fresno, California.