IRS Publication 5594 – In the world of tax preparation and mailing important documents, accuracy is key. IRS Publication 5594 serves as a vital resource for understanding standard postal service state abbreviations and associated ZIP code ranges. This document, released by the Internal Revenue Service (IRS), helps ensure that addresses on tax returns and other filings are correctly formatted, reducing processing delays and errors. Whether you’re a taxpayer, accountant, or business owner, knowing these standards can streamline your interactions with the IRS and the United States Postal Service (USPS).
Published in December 2021, IRS Publication 5594 outlines abbreviations for all 50 U.S. states, the District of Columbia, U.S. possessions, and even military overseas addresses. It’s particularly useful for corporate filers using Forms 1120 or 1120S, where addresses in American possessions are treated as domestic for processing purposes in Philadelphia. In this SEO-optimized article, we’ll break down the key elements of Publication 5594, provide a full list of state abbreviations and ZIP codes, and explain their practical applications.
What Is IRS Publication 5594 and Why Does It Matter?
IRS Publication 5594, titled “Standard Postal Service State Abbreviations and ZIP Codes,” is an official guide that aligns with USPS standards for addressing mail. It includes two-letter state abbreviations, which are essential for compact address formats, and ranges of ZIP codes assigned to each state or territory. This publication is crucial for:
- Tax Filing Accuracy: Incorrect abbreviations or ZIP codes can lead to returned mail or delayed refunds.
- Business Compliance: Corporations and partnerships use it to ensure addresses on returns are processed correctly.
- Military and Overseas Addresses: It covers APO/FPO/DPO codes for service members stationed abroad.
- General Mailing: Aligns with USPS guidelines to improve delivery efficiency.
The document is available as a free PDF download from the IRS website, making it accessible for anyone handling U.S. addresses. While state abbreviations remain consistent, ZIP code ranges can occasionally shift, so always cross-reference with the latest USPS data for the most current information.
Full List of U.S. State Abbreviations and ZIP Code Ranges from IRS Publication 5594
Below is a comprehensive table extracted from IRS Publication 5594, listing each U.S. state, its two-letter abbreviation, and the associated ZIP code ranges. These ranges use “nn” to denote variable digits (00-99). Note that some states have non-contiguous ranges due to geographic or population-based assignments.
| State | Abbreviation | ZIP Code Ranges |
|---|---|---|
| Alabama | AL | 350nn-352nn, 354nn-369nn |
| Alaska | AK | 995nn-999nn |
| Arizona | AZ | 850nn-853nn, 855nn-857nn, 859nn-860nn, 863nn-865nn |
| Arkansas | AR | 716nn-729nn |
| California | CA | 900nn-908nn, 910nn-928nn, 930nn-961nn |
| Colorado | CO | 800nn-816nn |
| Connecticut | CT | 060nn-06389, 06391-069nn |
| Delaware | DE | 197nn-199nn |
| District of Columbia | DC | 200nn, 202nn-20587, 569nn 20589-20597, 20599 |
| Florida | FL | 320nn-339nn, 341nn, 342nn, 344nn, 346nn, 347nn, 349nn |
| Georgia | GA | 300nn-319nn, 398nn-399nn |
| Hawaii | HI | 96701-96798, 968nn |
| Idaho | ID | 832nn-83413, 83415-838nn |
| Illinois | IL | 600nn-620nn, 622nn-629nn |
| Indiana | IN | 460nn-479nn |
| Iowa | IA | 500nn-516nn, 520nn-528nn |
| Kansas | KS | 660nn-662nn, 664nn-679nn |
| Kentucky | KY | 400nn-418nn, 420nn-427nn |
| Louisiana | LA | 700nn-701nn, 703nn-708nn, 710nn-714nn |
| Maine | ME | 039nn-049nn |
| Maryland | MD | 20588, 206nn-212nn, 214nn-219nn |
| Massachusetts | MA | 010nn-027nn, 055nn |
| Michigan | MI | 480nn-499nn |
| Minnesota | MN | 550nn-551nn, 553nn-567nn |
| Mississippi | MS | 386nn-397nn |
| Missouri | MO | 630nn-631nn, 633nn-641nn, 644nn-658nn |
| Montana | MT | 590nn-599nn |
| Nebraska | NE | 680nn-681nn, 683nn-693nn |
| Nevada | NV | 889nn-891nn, 893nn-895nn, 897nn-898nn |
| New Hampshire | NH | 030nn-038nn |
| New Jersey | NJ | 070nn-089nn |
| New Mexico | NM | 870nn-871nn, 873nn-884nn |
| New York | NY | 005nn, 06390, 100nn-149nn |
| North Carolina | NC | 270nn-289nn |
| North Dakota | ND | 580nn-588nn |
| Ohio | OH | 430nn-459nn |
| Oklahoma | OK | 730nn-731nn, 734nn-73959, 73961-741nn, 743nn-749nn |
| Oregon | OR | 970nn-979nn |
| Pennsylvania | PA | 150nn-196nn |
| Rhode Island | RI | 028nn, 029nn |
| South Carolina | SC | 290nn-299nn |
| South Dakota | SD | 570nn-577nn |
| Tennessee | TN | 370nn-385nn |
| Texas | TX | 733nn, 73960, 750nn-770nn, 772nn-799nn, 885nn |
| Utah | UT | 840nn-847nn |
| Vermont | VT | 050nn-054nn, 056nn-059nn |
| Virginia | VA | 201nn, 20598, 220nn-246nn |
| Washington | WA | 980nn-986nn, 988nn-994nn |
| West Virginia | WV | 247nn-268nn |
| Wisconsin | WI | 530nn-532nn, 534nn-535nn, 537nn-549nn |
| Wyoming | WY | 820nn-831nn, 83414 |
U.S. Possessions: Abbreviations and ZIP Codes
IRS Publication 5594 also covers U.S. possessions, which are treated specially for tax purposes. These include territories with their own postal codes. Here’s the list:
| Possession | Abbreviation | ZIP Code Ranges |
|---|---|---|
| American Samoa | AS | 96799 |
| Federated States of Micronesia | FM | 96941-96944 |
| Guam | GU | 96910-96932 |
| Marshall Islands | MH | 96960-96970 |
| Commonwealth of the Northern Mariana Islands | MP | 96950-96952 |
| Palau | PW | 96939-96940 |
| Puerto Rico | PR | 006nn-007nn, 009nn |
| U.S. Virgin Islands | VI | 008nn |
For corporate returns (Forms 1120/1120S), including a state abbreviation ensures processing as an American possession.
Military Overseas Addresses: APO/FPO/DPO Codes
Service members and their families often use APO (Army Post Office), FPO (Fleet Post Office), or DPO (Diplomatic Post Office) addresses. Publication 5594 provides these standardized formats:
| City/State | Abbreviation | ZIP Code Ranges |
|---|---|---|
| APO or FPO or DPO | AA | 340nn |
| APO or FPO or DPO | AE | 090nn-099nn |
| APO or FPO or DPO | AP | 962nn-966nn |
These are essential for mailing to military personnel abroad, ensuring packages and documents reach their destination efficiently.
How to Use IRS Publication 5594 in Practice?
When preparing tax forms or mailing to the IRS, always use the two-letter abbreviations to fit addresses within character limits. For example:
- Verify ZIP codes against the ranges to catch errors.
- Cross-reference with USPS tools for specific addresses, as ZIP codes can be more granular.
- Download the latest version from the IRS website to stay updated, though major changes are rare.
This publication ties into broader IRS resources, like Modernized e-File (MeF) guides, for electronic submissions.
Conclusion: Stay Compliant with Standard State Abbreviations and ZIP Codes
IRS Publication 5594 is an indispensable tool for anyone dealing with U.S. addresses in a tax context. By using the correct state abbreviations and ZIP code ranges, you can avoid common pitfalls and ensure smooth processing. For the most accurate and up-to-date information, refer directly to the IRS PDF or USPS official guidelines. If you’re handling international or possession-based filings, this guide is especially valuable.
Remember, while this article is based on the 2021 edition, always check for revisions on the IRS website. For more IRS publications, explore their forms and instructions page.