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Federal housing law

Publication 5594 — Standard Postal Service State Abbreviations and ZIP Codes

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5594.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Standard Postal Service State Abbreviations and ZIP Codes

Standard Postal Service State Abbreviations and ZIP Codes (Cont.)

Standard Postal Service State Abbreviations and ZIP Codes for U.S. Possessions

Form 1120 and 1120S returns with addresses in the American Possessions are considered to have domestic addresses for processing purposes. The corporate return filer address (1120/1120S) must contain a state abbreviation to be treated as (and processed in Philadelphia) an American Possession.

Exceptions & meaning →

APO/FPO/DPO CITY/STATE/ZIP Codes for Military Overseas Addresses

Publication 5594 (12-2021) Catalog Number 92623P Department of the Treasury Internal Revenue Service www.irs.gov

Exceptions & meaning →

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