If you’re filing IRS Form 5329 with your Form 1040, mail it to the same IRS service center your Form 1040 goes to based on your state. If you’re filing Form 5329 by itself, use that same state-based address. The specific street or P.O. box depends on where you live and whether a payment is enclosed.1Internal Revenue Service. Instructions for Form 5329 (2025)
Mailing Address When Filing With Your Tax Return
Most people submit Form 5329 by attaching it to Form 1040, 1040-SR, 1040-NR, or 1041 and mailing the packet together.2Internal Revenue Service. Instructions for Form 5329 The IRS groups states into regional service centers, and whether you owe a payment changes the address within that region.3Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040
No Payment Enclosed
- Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0002
- Arkansas, Arizona, New Mexico, Oklahoma: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0002
- 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, Wisconsin: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0002
- Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, Ohio, Oregon, North Dakota, South Dakota, Utah, Washington, Wyoming: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0002
Payment Enclosed
- Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas: Internal Revenue Service, P.O. Box 1214, Charlotte, NC 28201-1214
- All other states listed above: Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000
Living abroad changes the address. If you’re at a foreign country address, a U.S. territory address, or an APO/FPO address, mail returns without payment to Austin, TX 73301-0215, or with payment to P.O. Box 1303, Charlotte, NC 28201-1303.3Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040
IRS service center addresses shift from time to time. Before you seal the envelope, confirm the current address in the Form 1040 instructions for the year you’re filing or on the IRS website.
Mailing Address When Filing Form 5329 by Itself
You’ll file Form 5329 as a standalone form in two situations: when you aren’t required to file an income tax return for that year, and when you’re filing the form after your main return’s due date has passed.1Internal Revenue Service. Instructions for Form 5329 (2025) The instructions direct you to file “at the time and place you would be required to file Form 1040, 1040-SR, or 1040-NR,” so you use the state-based addresses listed above.2Internal Revenue Service. Instructions for Form 5329
Two things change when Form 5329 travels alone. You have to fill in your name, address, and Social Security number directly on the form, since no Form 1040 is riding along to carry that information. The form has a section built for exactly this scenario.4Internal Revenue Service. Form 5329 – Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts And a standalone Form 5329 cannot be filed electronically. Software can include it when you e-file a Form 1040, but on its own, the form has to go by paper mail.1Internal Revenue Service. Instructions for Form 5329 (2025)
Mailing Address When Filing With an Amended Return
If Form 5329 is going in to correct a return you already filed, attach it to Form 1040-X. Amended returns follow their own state groupings, which don’t line up exactly with the standard Form 1040 addresses:5Internal Revenue Service. Instructions for Form 1040-X
- Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, Oklahoma, Texas: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0052
- Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, Wyoming: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0052
- 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, Wisconsin: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0052
One exception overrides all of these. If you’re filing the amended return in response to an IRS notice, send it to the address printed on the notice itself.5Internal Revenue Service. Instructions for Form 1040-X
Mailing Form 5329 for a Prior Year
Missed required minimum distributions and unnoticed excess contributions can sit for years before someone catches them. When you file Form 5329 for a prior year, use the version of the form that matches that tax year. Prior-year forms are posted on the IRS website.2Internal Revenue Service. Instructions for Form 5329
How you mail it depends on what you filed originally. If you never filed a return for that year and have nothing else to report, mail the prior year’s Form 5329 by itself using the standalone rules. If you did file a return for that year and now need to add Form 5329, attach it to a Form 1040-X for the same year.2Internal Revenue Service. Instructions for Form 5329 When you owe penalties across multiple years, file a separate Form 5329 for each year. The instructions don’t describe a way to bundle several years together, so send each year’s form with its own payment in its own envelope.
Sending Payment With Form 5329
Any additional tax you owe on Form 5329 is due when the form is filed. If you’re paying by check or money order, make it payable to “United States Treasury.” Write your name, address, phone number, Social Security number, the tax year, and “Form 5329” on the payment so the IRS credits it to the right liability.2Internal Revenue Service. Instructions for Form 5329
You can also pay electronically through IRS Direct Pay or the Electronic Federal Tax Payment System (EFTPS), even when you’re mailing the paper form separately. The full menu of payment options is listed at IRS.gov/Payments.1Internal Revenue Service. Instructions for Form 5329 (2025) Paying online doesn’t replace the paper filing requirement for a standalone Form 5329. You still have to mail the form.
When to Mail Form 5329
Form 5329 is due at the same time as your income tax return for the year, including any extensions. For most filers that’s April 15 of the following year, or October 15 with an automatic extension.1Internal Revenue Service. Instructions for Form 5329 (2025) The same deadline applies whether the form is attached to a return or filed standalone.
Mailing to an outdated address can delay processing enough that a timely filing looks late to the IRS, which can trigger failure-to-file and failure-to-pay penalties on top of what you already owe on Form 5329. Verify both the address and the deadline before the envelope leaves your hands.