Where to Mail Federal Tax Returns With or Without Payment

Where you mail your federal tax return depends on three things: the form you’re filing, the state you live in, and whether you’re enclosing a payment. Paper Form 1040 returns without a payment go to an IRS service center in Austin, Kansas City, or Ogden. Returns with a check enclosed go instead to a lockbox in Charlotte or Louisville. The correct address for your situation is listed below, and because the IRS occasionally reshuffles states between centers, it’s worth a quick check at IRS.gov before you seal the envelope.

Form 1040 With No Payment Enclosed

If you’re getting a refund or owe nothing, mail Form 1040 or Form 1040-SR to one of three service centers based on your state.1Internal Revenue Service. Where to File Paper Tax Returns With or Without a Payment The full address is Department of the Treasury, Internal Revenue Service, followed by the city, state, and ZIP+4 shown here.

  • Austin, TX 73301-0002 — for Alabama, Arizona, Arkansas, Florida, Georgia, Louisiana, Mississippi, New Mexico, North Carolina, Oklahoma, South Carolina, Tennessee, and Texas.
  • Kansas City, MO 64999-0002 — for Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island, Vermont, Virginia, West Virginia, and Wisconsin.
  • Ogden, UT 84201-0002 — for Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, and Wyoming.

Use the ZIP+4 exactly as printed. A wrong ZIP can send your return to the wrong processing queue at the wrong center.

Form 1040 With a Payment

When you enclose a check or money order, the return goes to a different address. Payment envelopes are routed to lockbox facilities that separate and deposit the check quickly, which is why the P.O. box numbers here don’t match the no-payment addresses above.2Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040 The full address is Internal Revenue Service followed by the P.O. box, city, state, and ZIP.

  • P.O. Box 1214, Charlotte, NC 28201-1214 — for Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, and Texas.
  • P.O. Box 931000, Louisville, KY 40293-1000 — for all other states and the District of Columbia.

Make the check payable to “United States Treasury.” Write your Social Security number, a daytime phone number, and “2025 Form 1040” on the memo line so the payment can be matched back to your return if the two get separated in processing.

Filing From Abroad or an APO/FPO Address

U.S. citizens and resident aliens living abroad, in a U.S. territory, or using an APO or FPO military address use a single pair of addresses regardless of country or territory.3Internal Revenue Service. International – Where to File Form 1040 Addresses for Taxpayers and Tax Professionals

  • Without a payment: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215, USA.
  • With a payment: Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303, USA.

These are also the addresses to use if you’re filing Form 2555 or Form 4563, or if you’re a dual-status alien. Residents of American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, and the Northern Mariana Islands should check IRS Publication 570 for territory-specific rules.

Using FedEx, UPS, or DHL Instead of USPS

You aren’t limited to the Postal Service. The IRS recognizes certain FedEx, UPS, and DHL services under the same timely-mailing rule that applies to USPS postmarks. Only specific service tiers qualify. FedEx Ground, UPS SurePost, and other economy options do not count.4Internal Revenue Service. Private Delivery Services (PDS)

Approved services include:

  • FedEx First Overnight, Priority Overnight, Standard Overnight, 2 Day, International Next Flight Out, International Priority, International First, and International Economy.
  • UPS Next Day Air Early A.M., Next Day Air, Next Day Air Saver, 2nd Day Air, 2nd Day Air A.M., Worldwide Express Plus, and Worldwide Express.
  • DHL Express 9:00, 10:30, 12:00, Worldwide, Envelope, Import Express 10:30, Import Express 12:00, and Import Express Worldwide.

Private carriers can’t deliver to P.O. boxes, so the IRS provides physical street addresses instead. These apply whether or not you’re enclosing a payment:5Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)

  • 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 84201.

Pick the street address that corresponds to the service center your state normally files with. If you use a non-approved delivery tier or the wrong street address, the carrier’s delivery date will not count as your filing date.

Other Common Forms

Form 4868 for an Extension

Form 4868 gives you an automatic six-month extension to file, moving the deadline to October 15, 2026. The state groupings mirror Form 1040, but the P.O. box numbers are different. No-payment envelopes go to Austin (TX 73301-0045), Kansas City (MO 64999-0045), or Ogden (UT 84201-0045). Payment envelopes go to Charlotte or Louisville lockboxes with box numbers that differ from the Form 1040 boxes.6Internal Revenue Service. Where to File Addresses for Businesses and Tax Professionals Filing Form 4868 An extension buys more time to file, not more time to pay. Any tax owed is still due April 15, 2026.

Form 1040-X for an Amended Return

Amended returns can be filed electronically for tax years 2022 and later, which is faster and lets you check status online.7Internal Revenue Service. File an Amended Return If you file on paper, Form 1040-X has its own set of addresses, and the state groupings are not the same as Form 1040:8Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-X

  • Austin, TX 73301-0052 — Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, Oklahoma, and Texas.
  • Kansas City, MO 64999-0052 — 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, and Wisconsin.
  • Ogden, UT 84201-0052 — Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, and Wyoming.

Iowa, for example, goes to Kansas City for a Form 1040 but to Ogden for a Form 1040-X. That trips up filers every year, so check the state list against the specific form you’re mailing.

Business Returns on Form 1120 or Form 1065

Corporate returns (Form 1120) and partnership returns (Form 1065) use a different routing system. The address depends on the state where the principal office sits and, for some states, whether total assets are above or below $10 million. Businesses in the eastern half of the country with less than $10 million in assets generally file to Kansas City; businesses at or above $10 million, and most western-state businesses, file to Ogden. Confirm the exact address on the IRS page for your form before mailing.9Internal Revenue Service. Where to File Your Taxes (for Forms 1120)10Internal Revenue Service. Where to File Your Taxes for Form 1065

Proof That You Mailed On Time

Federal law treats the postmark date as your filing date, even if the return doesn’t reach the IRS until days or weeks later. This is the timely-mailing-as-timely-filing rule under 26 U.S.C. § 7502.11Office of the Law Revision Counsel. 26 USC 7502 – Timely Mailing Treated as Timely Filing and Paying For the 2025 tax year, the deadline is April 15, 2026.

The rule has conditions. The return must be deposited in the mail with postage prepaid and properly addressed to the correct IRS office. If those conditions aren’t met, the postmark date won’t protect you. The same rule covers tax payments mailed by the deadline.

Certified Mail or Registered Mail through USPS is the strongest proof of on-time filing. Registered Mail creates presumptive evidence of delivery, and the registration date is treated as the postmark date. Certified Mail works similarly under IRS regulations.11Office of the Law Revision Counsel. 26 USC 7502 – Timely Mailing Treated as Timely Filing and Paying Keep the receipt somewhere safe. The Postal Service doesn’t hold copies, and if the IRS ever claims your return came in late, that slip is your only evidence.

Before You Seal the Envelope

A short pre-mail check saves headaches later.

  • Sign and date the return. An unsigned return is treated as never filed. On a joint return, both spouses sign.
  • Attach Copy B of each Form W-2 to the front of Form 1040, along with any Forms W-2G and 2439. Do not attach Forms 1099 unless tax was withheld and shown on the form.
  • Weigh the envelope. A multi-page return with schedules and attachments often runs over a standard letter’s weight. Insufficient postage means the envelope comes back to you, and by the time you restamp and remail, the deadline may have passed.
  • Confirm the address matches your state, the specific form, and whether a payment is enclosed. A mismatch on any of the three sends the return to the wrong place.