The address for an amended tax return depends on the state you currently live in. The IRS sends Form 1040-X to one of three processing centers: Austin, Texas; Kansas City, Missouri; or Ogden, Utah. For recent tax years you can skip the envelope entirely and e-file. Use the address that matches where you live now, not where you lived when you filed the original return.1Internal Revenue Service. Form 1040-X Filing Addresses for Taxpayers and Tax Professionals
Mailing Addresses by State
These addresses come from the current IRS “Where to File” page and the Form 1040-X instructions. They can change from year to year, so confirm the current version at IRS.gov before you seal the envelope.
Austin, Texas
If you live in Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, Oklahoma, or Texas:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0052
Kansas City, Missouri
If you live in Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, or Wisconsin:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0052
Ogden, Utah
If you live in Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, or Wyoming:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-00521Internal Revenue Service. Form 1040-X Filing Addresses for Taxpayers and Tax Professionals
A misrouted return isn’t rejected, but the IRS has to move it internally, and that can add weeks to an already slow process. Get the address right the first time.
If You Live Abroad or Received an IRS Notice
Send your Form 1040-X to Austin, TX 73301-0215 if you live in a foreign country or U.S. territory, use an APO or FPO address, file Form 2555 or Form 4563, or are a dual-status alien.2IRS. Instructions for Form 1040-X (Rev. December 2025)
If you’re amending in response to a notice from the IRS, don’t use the addresses above. Use the address printed on the notice itself.2IRS. Instructions for Form 1040-X (Rev. December 2025)
Street Addresses for FedEx, UPS, and DHL
The P.O. box addresses above only work with the U.S. Postal Service. If you’d rather use a private carrier, the IRS publishes physical street addresses for each processing center:
- Austin: Internal Revenue Submission Processing Center, 3651 S IH35, Austin, TX 78741
- Kansas City: Internal Revenue Submission Processing Center, 333 W. Pershing, Kansas City, MO 64108
- Ogden: Internal Revenue Submission Processing Center, 1973 Rulon White Blvd., Ogden, UT 842013Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
Not every shipping service qualifies for timely-filing treatment. The IRS recognizes specific service levels from DHL Express, FedEx, and UPS. FedEx Priority Overnight counts; FedEx Ground doesn’t. If you use a service that isn’t on the approved list, the IRS treats the delivery date rather than the ship date as your filing date, which can matter if you’re near a deadline.4Internal Revenue Service. Private Delivery Services (PDS)
You May Be Able to E-File Instead
Form 1040-X can be filed electronically for the current tax year and the two prior tax years. This applies to amendments of Form 1040, 1040-SR, 1040-NR, and 1040-SS through tax software that supports amended returns. Anything older than that still has to go on paper to one of the addresses above. E-filing typically shaves a week or two off processing.5Internal Revenue Service. Form 1040-X, Amended Individual Income Tax Return – Frequently Asked Questions
What to Put in the Envelope
Sending Form 1040-X alone isn’t enough. The IRS wants a full package, assembled in a specific order.
Start with the signed and dated Form 1040-X. If your original return was joint, both spouses sign the amended one. A missing signature gets the whole package returned unprocessed.2IRS. Instructions for Form 1040-X (Rev. December 2025)
Behind the 1040-X, include a completed and updated Form 1040 (or 1040-SR or 1040-NR) with the corrected figures. This step is easy to skip. The IRS wants the full corrected return, not just the summary of changes on the 1040-X.2IRS. Instructions for Form 1040-X (Rev. December 2025)
Attach any corrected or new W-2s, 1099-Rs that show tax withheld, or Forms 2439 to the front of Form 1040-X. Put any changed or new schedules behind the corrected 1040. Amending to itemize? Include a corrected Schedule A. Adding a Section 179 deduction? Include Form 4562.2IRS. Instructions for Form 1040-X (Rev. December 2025)
Send photocopies of supporting documents only. The IRS doesn’t return them. If you’re using USPS, certified mail with return receipt requested gives you legal proof of both the mailing date and the date the IRS received it.
Your State Return Is Separate
Mailing Form 1040-X handles the federal side only. Most states with an income tax require you to report federal changes within a set window after the federal amendment becomes final, commonly 30 to 180 days. The form and the deadline vary by state. Check your state tax agency’s website after you file the 1040-X, because missing that notification window can trigger separate state penalties and interest.