Where you mail Form 1065 depends on two things: the state where your partnership’s principal office sits, and whether the partnership has $10 million or more in total assets or files Schedule M-3. Most partnerships send the paper return to one of two IRS submission processing centers, Kansas City, Missouri or Ogden, Utah. Before you print anything, check that your partnership is even allowed to file on paper. Partnerships required to file 10 or more returns of any kind during the year must e-file Form 1065.1Internal Revenue Service. Publication 4163
Kansas City or Ogden: The State-by-State Split
If the partnership has total assets under $10 million and does not file Schedule M-3, the mailing address follows the state of the principal business, office, or agency.
Mail to Kansas City if the principal office is in Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, or Wisconsin:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-00112Internal Revenue Service. Where to File Your Taxes for Form 1065
Mail to Ogden if the principal office is in Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, or Wyoming:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-00112Internal Revenue Service. Where to File Your Taxes for Form 1065
Partnerships in this second group file to Ogden regardless of asset size.
When Ogden Is the Answer No Matter What
Three situations send the return to Ogden even if the state list would otherwise point to Kansas City.
The first is Schedule M-3. Any partnership that files Schedule M-3, Net Income Reconciliation for Certain Partnerships, mails to Ogden. That includes partnerships with $10 million or more in total assets at the end of the tax year, and partnerships that voluntarily file Schedule M-3 with smaller asset totals.2Internal Revenue Service. Where to File Your Taxes for Form 1065
The second is a total asset threshold on its own. A partnership with $10 million or more in total assets files to Ogden regardless of its state.
The third is a foreign principal office. If the partnership’s principal business, office, or agency is in a foreign country or U.S. possession, use this Ogden address instead:
Internal Revenue Service
P.O. Box 409101
Ogden, UT 844092Internal Revenue Service. Where to File Your Taxes for Form 1065
Asset size does not matter for the foreign address.
Street Addresses for FedEx, UPS, and DHL
Private delivery services cannot leave packages at P.O. boxes, so use these street addresses if you ship by FedEx, UPS, or DHL. Match the center to whichever P.O. box address your partnership would otherwise use.
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)
Only specific service tiers count for the timely-filing rule. The IRS designates DHL Express (Express 9:00, 10:30, 12:00, and Worldwide), FedEx (First Overnight, Priority Overnight, Standard Overnight, and 2 Day), and UPS (Next Day Air Early A.M., Next Day Air, Next Day Air Saver, and 2nd Day Air). Ground shipping does not qualify.4Internal Revenue Service. Private Delivery Services (PDS)
Confirm You Can Paper-File at All
The e-filing mandate catches more partnerships than most people expect. A partnership must e-file Form 1065 if it files 10 or more returns of any type during the calendar year. Every W-2, every 1099, and the Form 1065 itself all count toward that 10. A partnership with nine employees and one contractor is already over the threshold on W-2s and 1099s alone, before the partnership return is added in.1Internal Revenue Service. Publication 4163
Partnerships below the threshold can still e-file voluntarily through the IRS Modernized e-File (MeF) platform. Most commercial tax software supports MeF for Form 1065.5Internal Revenue Service. Modernized e-File for Partnerships
Postmark Date Is the Filing Date
For a paper return, the postmark controls. Under the “timely mailing as timely filing” rule, the return is considered filed on the date it is mailed, not the date the IRS receives it. The rule covers both USPS mail and the designated private delivery services listed above.6Office of the Law Revision Counsel. 26 U.S. Code 7502 – Timely Mailing Treated as Timely Filing and Paying If you are mailing close to the deadline, keep the postmarked receipt or the carrier’s tracking record. That is your proof of filing date if anything gets lost in transit.
One note on what travels with the return: include the signed Form 1065, a Schedule K-1 for every partner during the tax year, and any other required schedules such as Schedules K-2 and K-3 (unless the partnership qualifies for the domestic filing exception in Question 4 of Schedule B).7Internal Revenue Service. Form 1065, Schedules K-2 and K-3 Filing Requirements A missing signature or a missing K-1 can cause the IRS to treat the return as incomplete, which carries its own penalty.