Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
"MU" is a valid State Code for box 16 form revisions 2009-2011 (box 14 form revisions 2005-2008). MCC cannot be used in the address field.
CITY
STATE
MCC
ZIP CODE
Aberdeen
SD
AD
574
Abilene
TX
AB
796
Akron
OH
AK
443
Albany
GA
AY
317
Albany
NY
AL
122
Albuquerque
NM
AQ
871
Alexandria
VA
AX
223
Alhambra
CA
YA
918
Allentown
PA
AW
181
Amarillo
TX
AM
791
Anaheim
CA
AH
928
Anchorage
AK
AN
995, 996
Anderson
SC
AJ
296
Ann Arbor
MI
AP
481
Arlington
TX
IA
760
Arlington
VA
AR
222
Arvada
CO
AV
800, 804
Asheville
NC
AS
288
Athens
GA
AE
306
Atlanta
GA
AT
303, 311, 399
Atlantic City
NJ
AC
084
Auburn
AL
AF
368
Augusta
GA
AG
309
Augusta
ME
AA
043
Aurora
CO
AZ
800
Aurora
IL
AO
605
Austin
TX
AU
733, 787
Bakersfield
CA
BD
933
Baltimore
MD
BA
212
Baton Rouge
LA
BR
708
Battle Creek
MI
QK
490
Beaumont
TX
BT
777
Bellingham
WA
BH
982
Berkeley
CA
BE
947
Bethlehem
PA
BM
180
Billings
MT
IB
591
Biloxi
MS
BL
395
Binghamton
NY
BC
139
Birmingham
AL
BI
352
Bismarck
ND
BB
585
Bloomington
IN
BQ
474
Bloomington
MN
BN
554
Boca Raton
FL
BZ
334
Boise
ID
BS
837
Bossier City
LA
BW
711
Boston
MA
BO
021, 022
Boulder
CO
BV
803
Bradenton
FL
BG
342
Bremerton
WA
BY
983
Bridgeport
CT
BP
066
Bronx
NY
BX
104
Brooklyn
NY
BK
112
Brownsville
TX
BJ
785
Buffalo
NY
BF
142
Burlington
VT
BU
054
Cambridge
MA
CB
021, 022
Camden
NJ
CD
081
Canton
OH
CA
447
Cape Coral
FL
CF
339
Casper
WY
CZ
826
Cedar Rapids
IA
CR
524
Champaign
IL
CX
618
Chandler
AZ
YZ
852
Chapel Hill
NC
CJ
275
Charleston
SC
CT
294
Charleston
WV
CW
253
Charlotte
NC
CE
282
Charlottesville
VA
CV
229
Chattanooga
TN
CG
374
Chesapeake
VA
CP
233
Cheyenne
WY
CY
820
Chicago
IL
CH
606-608
Chula Vista
CA
DV
919
Cincinnati
OH
CN
452, 459
Clarkesville
TN
YN
370
Clearwater
FL
CQ
337
Cleveland
OH
CL
441
Colorado Springs
CO
CS
809
Columbia
SC
CU
292
Columbus
GA
CM
318, 319
Columbus
OH
CO
430, 432
Corpus Christi
TX
CC
783, 784
Cranston
RI
RT
029
Cumberland
MD
CK
215
Dallas
TX
DA
752,753
Davenport
IA
DP
528
Dayton
OH
DY
453, 454
Daytona Beach
FL
DF
321
Dearborn
MI
DB
481
Decatur
IL
DT
625
Denver
CO
DN
800-802
Des Moines
IA
DM
503, 509
Detroit
MI
DE
482
Dubuque
IA
DQ
520
Duluth
MN
DL
557, 558
Durham
NC
DU
277
East Lansing
MI
ET
488
East Orange
NJ
EO
070
East St. Louis
IL
ES
622
Easton
PA
EA
180
El Paso
TX
EP
799, 885
Elizabeth
NJ
EL
072
Erie
PA
ER
165
Eugene
OR
EU
974
Evanston
IL
EN
602
Evansville
IN
EV
477
Fairbanks
AK
FK
997
Fall River
MA
FR
027
Far Rockaway
NY
RK
110, 116
Fargo
ND
FA
581
Fayetteville
AR
FB
727
Fayetteville
NC
FN
283
Flint
MI
FT
485
Florence
AL
FC
356
Florence
SC
FE
295
Flushing
NY
FG
113
Fort Lauderdale
FL
FL
333
Fort Pierce
FL
FP
349
Fort Smith
AR
FS
729
Fort Wayne
IN
FY
468
Fort Worth
TX
FW
761
Fresno
CA
FO
936-938
Gainesville
FL
GF
326
Gaithersburg
MD
GG
208
Galveston
TX
GA
775
Garland
TX
GD
750
Gary
IN
GY
464
Gastonia
NC
GN
280
Glendale
AZ
GE
853
Glendale
CA
GL
912
Grand Rapids
MI
GR
495
Great Falls
MT
GT
594
Greeley
CO
GC
806
Green Bay
WI
GB
543
Greensboro
NC
GO
274
Greenville
SC
GV
296
Greenwood
MS
GW
389
Hackensack
NJ
HS
076
Hamilton
OH
HA
450
Hammond
IN
HM
463
Hampton
VA
HP
236
Harlingen
TX
HR
785
Harrisburg
PA
HG
171
Hartford
CT
HD
061
Hattiesburg
MS
HT
394
Helena
MT
HE
596
Henderson
NV
HF
890
Hialeah
FL
HI
330
High Point
NC
HC
272
Hollywood
FL
HW
330
Honolulu
HI
HL
968
Houston
TX
HO
770, 722
Huntington
WV
HN
257
Huntington Beach
CA
HB
926
Huntsville
AL
HU
358
Independence
MO
IE
640
Indianapolis
IN
IN
462
Inglewood
CA
ID
903
Irvine
CA
IV
926-927
Irving
TX
IR
750
Jackson
MS
JN
392
Jacksonville
FL
JV
322
Jamaica
NY
JA
114
Jamestown
NY
JM
147
Janesville
WI
JE
535
Jersey City
NJ
JC
070, 073
Johnson City
TN
JH
376
Johnstown
PA
JO
159
Joliet
IL
JT
604
Jonesboro
AR
JB
724
Kalamazoo
MI
KZ
490
Kansas City
KS
KA
661
Kansas City
MO
KC
641, 649
Kennewick
WA
KW
993
Kenosha
WI
KE
531
Kingsport
TN
KP
376
Knoxville
TN
KN
379
Lafayette
IN
LF
479
Lafayette
LA
LL
705
Lake Charles
LA
LC
706
Lakeland
FL
LK
338
Lakewood
CO
LW
801, 802, 804
Lancaster
PA
LP
176
Lansing
MI
LG
489
Laredo
TX
LD
780
Las Cruces
NM
LZ
880
Las Vegas
NV
LV
891
Lawrence
MA
LQ
018
Lewiston
ME
LT
042
Lexington
KY
LX
405
Lincoln
NE
LN
685
Little Rock
AR
LR
722
Long Beach
CA
LB
907, 908
Long Island City
NY
LI
111
Lorain
OH
LO
440
Los Angeles
CA
LA
900, 901
Louisville
KY
LE
402
Lowell
MA
LM
018
Lubbock
TX
LU
794
Lynn
MA
LY
019
Macon
GA
MA
312
Madison
WI
MN
537
Manchester
NH
MR
031
Marietta
GA
MT
300
Melbourne
FL
ML
329
Memphis
TN
ME
375, 381
Meridian
MS
MD
393
Mesa
AZ
MZ
852
Metairie
LA
MI
700
Miami
FL
MF
330-332
Milwaukee
WI
MW
532
Minneapolis
MN
MS
554
Missoula
MT
MM
598
Mobile
AL
MO
366
Modesto
CA
MC
953
Monroe
LA
MB
712
Montgomery
AL
MG
361
Muskegon
MI
MK
494
Naperville
IL
NP
605
Nashau
NH
NS
030
Nashville
TN
NA
372
Newark
NJ
NK
071
New Bedford
MA
ND
027
New Brunswick
NJ
NB
089
New Haven
CT
NH
065
New Orleans
LA
NO
701
Newport News
VA
NN
236
Newton
MA
NE
024
New York
NY
NY
100-102
Niagara Falls
NY
NF
143
Norfolk
VA
NV
235
Norman
OK
NR
730
North Charleston
SC
NC
294
North Hollywood
CA
NW
916
North Las Vegas
NV
NT
890
North Little Rock
AR
NL
721
Oakland
CA
OA
946
Oak Park
IL
OP
603
Oceanside
CA
OE
920
Ogden
UT
OG
842, 844
Oklahoma City
OK
OC
731
Olympia
WA
OL
985
Omaha
NE
OM
681
Orlando
FL
OR
328
Oshkosh
WI
OK
549
Overland Park
KS
OV
662
Owensboro
KY
OW
423
Oxnard
CA
OX
930
Palo Alta
CA
PQ
943
Parkersburg
WV
PK
261
Parma
OH
PZ
441
Pasadena
CA
PD
910, 911
Paterson
NJ
PN
075
Pembroke Pines
FL
PP
330
Pensacola
FL
PE
325
Peoria
AZ
PY
853
Peoria
IL
PL
616
Petersburg
VA
PG
238
Philadelphia
PA
PH
190-192
Phoenix
AZ
PX
850
Pine Bluff
AR
PB
716
Pittsburgh
PA
PI
151, 152
Pocatello
ID
PC
832
Port Arthur
TX
PA
776
Portland
ME
PT
041
Portland
OR
PO
972
Portsmouth
NH
PS
038
Portsmouth
VA
PM
237
Providence
RI
PR
029
Provo
UT
PV
846
Pueblo
CO
PU
810
Punta Gorda
FL
PJ
339
Quincy
MA
QU
021, 022
Racine
WI
RA
534
Raleigh
NC
RL
276
Reading
PA
RD
196
Reno
NV
RE
895
Richmond
VA
RI
231, 232
Riverside
CA
RS
925
Roanoke
VA
RO
240
Rochester
NY
RC
146
Rock Hill
SC
RH
297
Rockford
IL
RF
611
Sacramento
CA
SC
942, 958
Saginaw
MI
SG
486
Salem
OR
XR
973
Salinas
CA
YL
939
Salt Lake City
UT
XU
841
San Antonio
TX
SO
782
San Bernardino
CA
SR
924
San Diego
CA
SD
921
San Francisco
CA
SF
941
San Jose
CA
SJ
951
San Juan
PR
XJ
009
Santa Ana
CA
SA
927
Santa Barbara
CA
SZ
931
Sante Fe
NM
YF
875
Sarasota
FL
XS
342
Savannah
GA
GS
314
Schenectady
NY
SK
120, 123
Scottsdale
AZ
YS
852
Scranton
PA
XC
185
Seattle
WA
SE
981
Shawnee Mission
KS
SM
662
Sheboygan
WI
XB
530
Shreveport
LA
SH
711
Silver Spring
MD
SS
209
Sioux City
IA
SX
511
Sioux Falls
SD
IQ
571
South Bend
IN
SB
466
Spartanburg
SC
SQ
293
Spokane
WA
SW
992
Springfield
IL
XL
627
Springfield
MA
XA
011
Springfield
MO
XO
657, 658
Springfield
OH
XH
455
St Joseph
MO
XM
645
St Louis
MO
SL
631
St Paul
MN
SU
551
St Petersburg
FL
SP
337
Stamford
CT
ST
069
Staten Island
NY
SI
103
Sterling Heights
MI
YH
483
Stockton
CA
SN
952
Syracuse
NY
SY
132
Tacoma
WA
TC
984
Tallahassee
FL
TL
323
Tampa
FL
TA
336
Tempe
AZ
TE
852
Terre Haute
IN
TH
478
Titusville
FL
TT
327
Toledo
OH
TO
436
Topeka
KS
TP
666
Torrance
CA
TN
905
Trenton
NJ
TR
086
Tucson
AZ
TU
857
Tulsa
OK
TS
741
Tuscaloosa
AL
TB
354
Utica
NY
UT
135
Van Nuys
CA
VN
913, 914
Vancouver
WA
VA
986
Virginia Beach
VA
VB
234
Waco
TX
WX
767
Warren
MI
WR
480
Warren
OH
WO
444
Warwick
RI
WW
028
Washington DC
DC
DC
200, 202-205, 569
Waterbury
CT
WT
067
Waterloo
IA
WL
507
West Allis
WI
WA
532
West Palm Beach
FL
WP
334
West Valley City
UT
WC
841
Westminister
CO
WD
800, 802
Wheeling
WV
WH
260
White Plains
NY
WJ
106
Wichita
KS
WK
672
Wichita Falls
TX
WF
763
Wilkes-Barre
PA
WB
187
Williamsport
PA
WM
177
Wilmington
DE
WI
198
Wilmington
NC
WN
284
Winston-Salem
NC
WS
271
Winter Haven
FL
WG
338
Worcester
MA
WE
016
Yonkers
NY
YK
107
York
PA
YR
173, 174
Youngstown
OH
YO
445
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