I live in virginia for 2011 but now moving to Georgia with in some days. To file TAx return for 2011 what address I should use. I'll stay in hotel for 1 month, so I will't have any permanent address for 1 month period. What address should I use in that case can I use my friends address living in Atlanta.

Use the hotel address.

You can always submit a Change of address form to the IRS after you get settled.

It means address doesn't matter to file the TAx for both Fedral and State tax? Can I use my friend address to get at least proper communication on his address. Will it be fine to use his address? Because in the same period I'll be out of US as well. I'll appreciate your suggestion.

You can give your friends address as care of address.

The CARE OF address is an option that I had not considered. It IS legal to file that way.

Thanks both you.