Depending on their payment situation, taxpayers may file their federal return at one of two locations. If the taxpayer includes a check or money order with their filing, it should be sent to the Internal Revenue Service Center in San Francisco, California. However, if the taxpayer does not enclose a payment via check or money order, the filing should be made at the Internal Revenue Service Center in Fresno, California. If a timely filing seems unlikely, an extension may be requested by filing Form 4868. However, it is important to note that filing Form 4868 does not extend the time of payment for the tax due, and late-payment penalties may apply if timely payment is not made. To access both Form 4868 and its complete instructions, direct links to the IRS can be found below this video. Don't forget to subscribe to our channel to receive continuing updates on important tax tips and other business topics. These are the federal filing locations, and that concludes your one-minute law brief.