Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
If the ZIP Code is missing or invalid, add 01 to the first three-digit ZIP Code shown.
STATE
STATE CODE
ZIP CODE RANGE
Alabama
AL
350-369
Alaska
AK
995-999
Americas APO/DPO/FPO
AA
340
Arizona
AZ
850-865
Arkansas
AR
716-729
California
CA
900-908, 910-961
Colorado
CO
800-816
Connecticut
CT
060-069
Delaware
DE
197-199
District of Columbia
DC
200, 202-205
Europe APO/DPO/FPO
AE
090-098
Florida
FL
320-342, 344, 346, 347, 349
Georgia
GA
300-319,398-399
Hawaii
HI
967, 968
Idaho
ID
832-838
Illinois
IL
600-629
Indiana
IN
460-479
Iowa
IA
500-528
Kansas
KS
660-679
Kentucky
KY
400-427
Louisiana
LA
700-714
Maine
ME
039-049
Maryland
MD
206-219
Massachusetts
MA
010-027, 055
Michigan
MI
480-499
Minnesota
MN
550-567
Mississippi
MS
368-397
Missouri
MO
630-658
Montana
MT
590-599
Nebraska
NE
680-693
Nevada
NV
889-898
New Hampshire
NH
030-038
New Jersey
NJ
070-089
New Mexico
NM
870-884
New York
NY
005, 100-149
North Carolina
NC
270-289
North Dakota
ND
580-588
Ohio
OH
430-459
Oklahoma
OK
730-732, 734-749
Oregon
OR
970-979
Pacific APO/DPO/FPO
AP
962-966
Pennsylvania
PA
150-196
Rhode Island
RI
028, 029
South Carolina
SC
290-299
South Dakota
SD
570-577
Tennessee
TN
370-385
Texas
TX
733, 750-799
Utah
UT
840-847
Vermont
VT
050-054, 056-059
Virginia
VA
201, 220-246
Washington
WA
980-986, 988-994
West Virginia
WV
247-268
Wisconsin
WI
530-549
Wyoming
WY
820-831
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