Where you mail Form 1040-NR depends on three things: whether you’re sending a payment with it, whether you’re using the U.S. Postal Service or a private carrier like FedEx or UPS, and whether the filer is an individual or an estate or trust. For an individual filing by USPS, a return without payment goes to Austin, Texas, and a return with payment goes to a P.O. Box in Charlotte, North Carolina.1Internal Revenue Service. Where to File – Forms Beginning With the Number 1
USPS Address Without a Payment
If you’re mailing your return through USPS and you don’t owe anything (or you’re paying separately through IRS Direct Pay or another electronic method), send it here:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
USPS Address With a Payment
If you’re enclosing a check or money order with your return, use the lockbox in Charlotte:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA
Both of these are P.O. Box or campus-style addresses. USPS is the only carrier that can deliver to them. If you drop a package addressed to Austin, TX 73301-0215 or the Charlotte P.O. Box at a FedEx or UPS counter, it will come back undeliverable and your filing date will not count.
Private Delivery Service Address
Shipping through FedEx, UPS, or DHL means using a physical street address instead. For individual 1040-NR filers, the PDS address is:2Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service
Internal Revenue Submission Processing Center
3651 S IH35
Austin, TX 78741
One useful simplification here: the PDS address is the same whether or not you’re enclosing a payment. The with-payment / without-payment split only applies to USPS.
Which Carriers and Services Qualify
Only specific carriers and specific service levels count under the “timely mailing as timely filing” rule, which lets the postmark date stand in as your filing date. Standard ground service does not qualify, so a FedEx Ground or UPS Ground shipment will not protect your filing date even if it arrives on time. The qualifying options are:3Internal Revenue Service. Private Delivery Services (PDS)
- DHL Express 9:00, 10:30, 12:00, Worldwide, Envelope, and Import Express 10:30, 12:00, and Worldwide
- 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
Estates and Trusts Use a Different Address
If the filer is an estate or trust rather than an individual, the return goes to Kansas City instead of Austin or Charlotte. By USPS:1Internal Revenue Service. Where to File – Forms Beginning With the Number 1
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999
By private delivery service:2Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service
Internal Revenue Submission Processing Center
333 W. Pershing
Kansas City, MO 64108
When It Needs to Be Postmarked
Your deadline depends on the kind of U.S. income you had during the year.4Internal Revenue Service. Instructions for Form 1040-NR (2025)
- April 15, 2026 if you received wages subject to U.S. income tax withholding.
- June 15, 2026 if you did not receive wages subject to U.S. withholding, which typically covers filers whose U.S. income was passive, such as dividends, interest, or rental income.
Filing Form 4868 by your original deadline gives you an automatic six-month extension to October 15, 2026. The extension covers filing only, not payment.
What to Put in the Envelope
Every paper 1040-NR must include Schedule OI (Other Information), which covers your visa type, country of residence, and any treaty claims.5Internal Revenue Service. Instructions for Form 1040-NR Depending on your situation, you may also need:
- Schedule NEC for income not effectively connected with a U.S. trade or business, such as investment income taxed at a flat 30%
- Schedule A (Form 1040-NR) if you’re itemizing deductions
- Schedules 1 through 3 from Form 1040 for additional income, adjustments, and credits
- Copies of any W-2 or 1042-S forms showing U.S. tax withheld
Attach forms and schedules in the order of the sequence number printed in the upper right corner. A missing attachment doesn’t invalidate the return, but it usually pulls the return into IRS correspondence and adds weeks or months to processing.