IRS Mailing Addresses: Where to Send Your Tax Return, Payment, or Form

The right IRS mailing address depends on three things: which form you are sending, whether you are enclosing a payment, and the state (or country) you live in. Most taxpayers who paper-file Form 1040 mail it to one of three IRS Submission Processing Centers in Austin (TX), Kansas City (MO), or Ogden (UT), with payments routed to a separate P.O. box in Charlotte (NC) or Louisville (KY). Americans filing from abroad mail their returns to Austin, TX. The IRS publishes the official, current addresses on its Where to File page, and addresses do change between filing seasons, so always confirm before you put a return in the mail.

You probably need to look up an IRS address if any of these apply to you:

You are paper-filing a Form 1040, 1040-SR, or 1040-X instead of e-filing
You are sending a check or money order with Form 1040-V or Form 1040-ES
You are filing an extension on Form 4868 by mail rather than electronically
You live abroad and need the international Submission Processing Center address

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This guide gives you the current addresses for the most common situations, the special address Americans abroad use, the FedEx/UPS/DHL street addresses for proof of mailing, and a few practical tips to keep your return from getting lost or filed late.

Where Do You Mail Form 1040?

The 50-state Form 1040 and Form 1040-SR addresses depend on whether you are enclosing a payment.

If you’re a resident of	Without a payment	With a payment
AL, FL, GA, LA, MS, NC, SC, TN, TX	Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0002	Internal Revenue Service, P.O. Box 1214, Charlotte, NC 28201-1214
AR, AZ, NM, OK	Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0002	Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000
CT, DE, DC, IL, IN, IA, KY, ME, MD, MA, MN, MO, NH, NJ, NY, PA, RI, VT, VA, WV, WI	Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0002	Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000
AK, CA, CO, HI, ID, KS, MI, MT, NE, NV, ND, OH, OR, SD, UT, WA, WY	Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0002	Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000

A few practical notes. The IRS recommends mailing payments by regular USPS rather than FedEx, UPS, or DHL because Lockbox P.O. boxes are not always set up for private-delivery handoff. Always include your name, address, daytime phone number, Social Security number (or ITIN), the tax year, and the form number on any check. The check should be made out to “United States Treasury,” not “IRS.”

How Does Mailing Differ for Americans Filing From Abroad?

If you live in a foreign country, a U.S. possession or territory, use an APO or FPO address, file Form 2555, or are a dual-status alien, you mail your return to a single international processing address.

Filing situation	Without a payment	With a payment
Foreign country, U.S. possession or territory, APO/FPO, Form 2555 filer, or dual-status alien	Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215, USA	Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303, USA

Residents of American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, and the Northern Mariana Islands should consult IRS Publication 570 for the correct address, since rules vary by territory.

If you are mailing from outside the United States, build in extra transit time. Many U.S. taxpayers abroad qualify for an automatic two-month filing extension to June 15, but the underlying balance is still due by April 15 to avoid interest. See our guide to tax filing deadlines for Americans abroad for the full timing picture.

Where Do You Send an Amended Return (Form 1040-X)?

Mailing addresses for Form 1040-X differ from regular returns and use a -0052 ZIP suffix at each processing center.

If you’re a resident of	Send Form 1040-X to
AL, AR, FL, GA, LA, MS, OK, TX	Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0052
CT, DE, DC, IL, IN, KY, ME, MD, MA, MN, MO, NH, NJ, NY, NC, PA, RI, SC, TN, VT, VA, WV, WI	Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0052
AK, AZ, CA, CO, HI, ID, IA, KS, MI, MT, NE, NV, NM, ND, OH, OR, SD, UT, WA, WY	Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0052
A foreign country, U.S. possession, APO/FPO, Form 2555 filer, or dual-status alien	Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215

Form 1040-X can also be e-filed for tax years 2019 and later if your original return was e-filed, which is faster and gives you confirmation of receipt.

Where Do You Mail an Extension Request (Form 4868)?

Form 4868 gives you an automatic six-month extension to file (not to pay) until October 15. Because the address rules mirror Form 1040, you use the same processing center based on your state and whether you are sending a payment with the extension. Most taxpayers should e-file Form 4868 through IRS Free File, IRS Direct Pay, or commercial tax software because it is faster and provides confirmation. If you do mail it, refer to the official Form 4868 instructions for the address line that applies to your situation.

If you are abroad on April 15, you already have an automatic two-month extension to June 15 (no form required) and can still file Form 4868 to push your filing deadline to October 15. Interest on any unpaid balance continues to accrue from April 15.

Where Do You Send a Tax Payment by Mail?

Send Form 1040-V (Payment Voucher) with your check or money order, using the same processing-center P.O. box shown in the Form 1040 table above for “with a payment.” Quarterly estimated tax payments use Form 1040-ES, with a slightly different P.O. box determined by your state and listed on the form’s instructions.

A few mailing tips that prevent the most common payment problems:

Make checks payable to “United States Treasury,” not “IRS” or “Internal Revenue Service.”
Write your SSN or ITIN, daytime phone, tax year, and form number on the check or money order.
Do not staple, paperclip, or fold the check to the return; the Lockbox processor needs to scan it.
Use certified mail with a return receipt if you want proof of mailing date for the IRS “timely mailing as timely filing” rule.

For most taxpayers, IRS Direct Pay (free bank-account debit) and EFTPS are faster and more reliable than mailing a check.

Can You Use FedEx, UPS, or DHL to Mail Your Return?

Yes, but only specific services. The IRS designates a limited list of Private Delivery Services (PDS) eligible for the “timely mailing as timely filing” rule, including FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International First and Priority, UPS Next Day Air (and Saver), UPS 2nd Day Air, UPS Worldwide Express, and DHL Express services. USPS Priority Mail is not on the PDS list, but is still treated as timely filed if postmarked by the due date.

When using a PDS, ship to one of three street addresses (not a P.O. box):

Submission Processing Center	Street Address
Austin	3651 S IH35, Austin, TX 78741
Kansas City	333 W. Pershing, Kansas City, MO 64108
Ogden	1973 Rulon White Blvd., Ogden, UT 84201

Match the city to the Submission Processing Center your return would have been sent to by USPS. PDS shipments accept both returns and payments at a single street address, regardless of payment status, which simplifies things if you are filing close to the deadline.

What If You’re Sending Other IRS Forms?

The IRS publishes a master directory of where-to-file addresses by return type for everything else: Forms 941, 7004, 1120, 1065, 1041, 706, and dozens more. A few common ones for individual taxpayers:

Form W-7 (ITIN application): Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. See our guide on how to apply for an ITIN.
FBAR (FinCEN Form 114): electronic filing only, through the FinCEN BSA E-Filing system. There is no mailing address; do not send paper FBARs to the IRS or FinCEN. Read more in our FBAR guide.
Form 8822 (Change of Address): uses a different address depending on your state; see the form’s instructions.

Should You E-File or Mail Your Return?

For most taxpayers, e-filing is faster, more secure, and gives you immediate confirmation of receipt. E-filed tax refunds sent by direct deposit typically arrive in under three weeks; paper returns can take six to eight weeks or longer in peak filing season. E-filed returns also use encryption rather than the postal mail stream, which reduces the risk of a return being lost or intercepted.

You may still need to paper-file in narrow situations: certain prior-year returns, returns that include forms not supported by the software you use, returns with attachments the IRS requires in paper form, and some Streamlined Foreign Offshore Procedures submissions for late filers. When you mail, certified mail with a return receipt is worth the few extra dollars for the proof of timely mailing it provides. For more on what to expect after you file, see our tax refunds guide and our Tax Q&A library for answers to the most common filing questions.

Frequently Asked Questions About IRS Mailing Addresses

What happens if I send my return to the wrong IRS address?

The IRS will usually still process the return, but it can take significantly longer because the document has to be routed internally. If a payment is enclosed, the delay can also extend the date the payment is credited, which may trigger interest or late-payment notices. Always double-check the address before sealing the envelope.

Does it matter if I use the address from last year’s return?

Yes. The IRS periodically shifts state assignments between Submission Processing Centers, and ZIP suffixes also change. Always look up the current address on IRS.gov or in the form’s instructions for the year you are filing.

Can I track an IRS mailing?

Use USPS certified mail with a return receipt, or a Private Delivery Service like FedEx Priority Overnight, which provides tracking and delivery confirmation. The return receipt or PDS proof of delivery is what protects you under the “timely mailing as timely filing” rule.

How long will it take to get my refund if I e-file with direct deposit?

The IRS issues most refunds within 21 days when you e-file with direct deposit. Paper-filed returns or paper checks add four to eight weeks. For more answers to the most common refund and filing questions, see our Tax Q&A library.

Should I send original documents, such as W-2s or birth certificates?

For W-2s, attach Copy B to the front of your Form 1040 (left margin). For ITIN applications, the IRS requires originals or certified copies of identity documents; never send those by regular mail. Use certified mail or use a Certified Acceptance Agent.

Do amended returns go to the same address as Form 1040?

No. Form 1040-X uses a separate -0052 ZIP suffix at each processing center. See the table above.

Do I mail the FBAR to the IRS?

No. The FBAR (FinCEN Form 114) is filed electronically only, through the FinCEN BSA E-Filing system. Paper FBARs are not accepted.

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This article is for informational purposes only and does not constitute tax or legal advice. IRS mailing addresses change between filing seasons; always verify the current address on IRS.gov or in the official form instructions before mailing. Consult a qualified tax professional about your specific situation.