Form 1040-X goes to one of three IRS processing centers based on the state where you currently live: Kansas City, Missouri; Austin, Texas; or Ogden, Utah. Before you print an envelope, check whether you can skip mailing entirely: the IRS now accepts e-filed amendments for the current tax year and the two prior tax years through tax software. If you qualify, e-filing is faster and gives you a confirmation. If you don’t, the address you need is below.
Addresses by State
Use the address that matches the state where you live now, not where you lived when you filed the original return.
Kansas City handles amendments from 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. Mail to:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0052
Austin handles Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, Oklahoma, and Texas. Mail to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0052
Ogden handles Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, and Wyoming. Mail to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0052
The IRS updates its “Where to File” table each calendar year, so confirm before sealing the envelope.1Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-X
Territories, Foreign Addresses, and APO/FPO
If you live in a U.S. territory, a foreign country, or use an APO or FPO address, your amended return goes to a different Austin ZIP:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
The same Austin address applies if you file Form 2555 for the foreign earned income exclusion.1Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-X
If You’re Using FedEx, UPS, or DHL
The addresses above are P.O. boxes and work only with regular USPS mail. Private carriers can’t deliver to a P.O. box, so if you’re sending your 1040-X through a designated private delivery service, you need the physical street address for your assigned center. Only certain services from DHL Express, FedEx, and UPS qualify for the “timely mailing as timely filing” rule; standard ground shipping does not count.2Internal Revenue Service. Private Delivery Services (PDS)
For Kansas City filers:
Internal Revenue Submission Processing Center
333 W. Pershing
Kansas City, MO 64108
For Austin filers:
Internal Revenue Submission Processing Center
3651 S IH35
Austin, TX 78741
If your state maps to Ogden, check the IRS street address page for the current Ogden address before shipping.3Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
Check Whether You Can E-File First
You can e-file Form 1040-X for the current tax year and the two prior tax years through tax-filing software.4Internal Revenue Service. About Form 1040-X, Amended U.S. Individual Income Tax Return For a 2026 filing, that covers tax years 2024, 2025, and 2026.
Paper is still required if you’re amending a return for tax year 2023 or earlier, or if you originally filed that year’s return on paper earlier in the current calendar year for a prior tax year.5Internal Revenue Service. File an Amended Return Everyone else has a faster option than the mailbox.
What to Put in the Envelope
Starting with the December 2025 revision of Form 1040-X, the IRS requires you to attach a complete, updated Form 1040 (or 1040-SR or 1040-NR) that reflects all your changes. Place it directly behind the 1040-X.6Internal Revenue Service. Instructions for Form 1040-X This trips up filers who remember the older process of attaching only affected schedules.
Behind the corrected return, include any supporting documents that back up your changes: a corrected W-2, a new Schedule C, additional 1099 forms, or whatever prompted the amendment. The 1040-X uses three columns to walk the IRS through the correction: Column A shows the original amount, Column B shows the increase or decrease, and Column C shows the corrected figure.7Internal Revenue Service. Form 1040-X – Amended U.S. Individual Income Tax Return Part II asks you to explain the changes in plain language. Be specific. Vague explanations slow processing.
If You Owe Money With the Amendment
You can include a check payable to “United States Treasury” in the mailing package. Write the tax year, your Social Security number, and “Form 1040-X” on the check so the IRS can match it to your return. If you e-filed the amendment but still owe, mail a paper check with Form 1040-V (Payment Voucher) to the address in that voucher’s instructions.8Internal Revenue Service. Amended Return Frequently Asked Questions
Interest on an underpayment runs from the original due date of the return, not from the date you file the amendment, so the sooner you send the payment, the less you owe.9Internal Revenue Service. Interest