Paper federal returns go to one of three IRS submission processing centers: Austin, Texas; Kansas City, Missouri; or Ogden, Utah. Which one you use depends on the form you’re filing, the state you live in, and whether you’re enclosing a payment. IRS processing center mailing addresses are published separately for each major form, and payments generally go to a lockbox in Charlotte or Louisville rather than to the processing center itself.
Form 1040 Addresses by State
For individual returns on Form 1040 or Form 1040-SR, the IRS groups states into four regions. Returns without a payment go directly to a processing center. Returns with a payment go to a separate lockbox address.1Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040
- Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas. Without payment: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0002. With payment: Internal Revenue Service, P.O. Box 1214, Charlotte, NC 28201-1214.
- 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. Without payment: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0002. With payment: Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000.
- Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, Ohio, Oregon, North Dakota, South Dakota, Utah, Washington, Wyoming. Without payment: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0002. With payment: Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000.
- Arkansas, Arizona, New Mexico, Oklahoma. Without payment: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0002. With payment: Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000.
These groupings can change between filing years. Check the instructions for the form you’re mailing before you drop it in the mail.
Street Addresses for Private Delivery Services
If you’re using FedEx, UPS, or DHL Express, you can’t ship to a P.O. Box. Use the physical street address of the processing center instead.2Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service
- 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
Only certain service levels from the three approved carriers count for the timely-filing rule. Approved options 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; and DHL Express 9:00, 10:30, 12:00, Worldwide, Envelope, and Import Express 10:30, 12:00, and Worldwide.3Internal Revenue Service. Private Delivery Services A service outside this list may not qualify, and your filing date may then be the delivery date rather than the ship date.
Filing From Outside the United States
Foreign addresses, U.S. possessions, APO or FPO addresses, filers using Form 2555 or Form 4563, and dual-status aliens use different addresses. Without a payment, mail Form 1040 to Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215, USA. With a payment, mail to Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303, USA.4Internal Revenue Service. International – Where to File Form 1040 Addresses for Taxpayers and Tax Professionals
Residents of American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, and the Northern Mariana Islands should consult IRS Publication 570 for the rules that apply to those territories.
Other Forms Use Different Addresses
The Form 1040 chart applies only to Form 1040 and Form 1040-SR. Business returns on Form 1120, employment tax returns on Form 941, estate and trust returns on Form 1041, and other filings each have their own “where to file” chart with different state groupings. Do not reuse your individual return address for a corporate or employment tax filing. Check the IRS’s dedicated page for the specific form you’re mailing.5Internal Revenue Service. Where to File Your Taxes for Forms 1120
Proving You Filed on Time
When you use the U.S. Postal Service, the postmark date on the envelope is your filing date. A return postmarked April 15 counts as filed on April 15 even if it arrives at the center a week later. This is the timely mailing as timely filing rule.6Office of the Law Revision Counsel. 26 USC 7502 – Timely Mailing Treated as Timely Filing and Paying
Get proof. Certified mail with a return receipt records the mailing date and the delivery. Registered mail also works, and the statute treats the registration date as the postmark date. When you use an approved private carrier, ship to the street address of the processing center and keep the receipt; the carrier’s record of the shipping date substitutes for a postmark.
How Long Paper Returns Take
Paper takes much longer than electronic. E-filed Form 1040 returns generally process within 21 days.7Internal Revenue Service. Processing Status for Tax Forms Paper returns can take six weeks or longer, and the timeline stretches during the peak filing season. Returns that need error correction or special handling take longer still.
Amended returns on Form 1040-X run on their own schedule. The IRS advises allowing 8 to 12 weeks, and some amended returns take up to 16 weeks.8Internal Revenue Service. Where’s My Amended Return?
Once your return is in the mail, you can check refund status with the IRS “Where’s My Refund?” tool or the IRS2Go app, using your Social Security number or ITIN, filing status, tax year, and the exact refund amount from the return.9Internal Revenue Service. Refunds Amended returns have a separate “Where’s My Amended Return?” tracker.
When E-Filing Makes Sense
The IRS encourages electronic filing, and paid preparers who expect to file 11 or more returns in a calendar year are required to e-file.10Internal Revenue Service. E-file Requirements for Specified Tax Return Preparers E-filed returns move through the system faster, refunds arrive sooner, and the risk of a misaddressed envelope disappears. If you’re committed to paper, use the address that matches your form, state, and payment status, and send it in a way that gives you proof of the mailing date.