Mail Form 1065 to the IRS center in Kansas City, Missouri or Ogden, Utah, depending on the state where your partnership’s principal office sits. Partnerships with total assets of $10 million or more, those filing Schedule M-3, and those based outside the United States always mail to Ogden regardless of state. Before you print and ship anything, confirm your partnership is even allowed to paper file; most partnerships that file 10 or more returns of any kind in a year are required to e-file instead.
Kansas City Address
Partnerships in Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, and Wisconsin mail Form 1065 to:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0011
Kansas City is the correct address only if the partnership has total assets under $10 million and does not file Schedule M-3. If either of those conditions applies, use Ogden instead.1Internal Revenue Service. Where to File Your Taxes for Form 1065
Ogden Address
Partnerships in Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, and Wyoming mail Form 1065 to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0011
This group files to Ogden regardless of asset size.1Internal Revenue Service. Where to File Your Taxes for Form 1065
When Your State Doesn’t Decide the Address
Three situations override the state-by-state routing and send the return to Ogden.
The first is Schedule M-3. Any partnership that files Schedule M-3 (Net Income Reconciliation for Certain Partnerships) must mail its return to Ogden even if its state would otherwise point to Kansas City. This applies to partnerships with total assets of $10 million or more at the end of the tax year, and to any partnership that voluntarily files Schedule M-3 with smaller asset totals.1Internal Revenue Service. Where to File Your Taxes for Form 1065
The second is asset size on its own. Partnerships with total assets of $10 million or more file to Ogden regardless of state.
The third is a foreign principal office. If the partnership’s principal business, office, or agency is in a foreign country or U.S. possession, use a different Ogden address regardless of asset size:
Internal Revenue Service
P.O. Box 409101
Ogden, UT 844091Internal Revenue Service. Where to File Your Taxes for Form 1065
Street Addresses for FedEx, UPS, and DHL
Private carriers cannot deliver to P.O. boxes, so the IRS publishes street addresses for its processing centers. Use the street address that corresponds to the USPS center your partnership would otherwise mail to.
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 842012Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
Not every shipping option counts for the “timely mailing as timely filing” rule. The IRS designates specific service types from three carriers: DHL Express (including Express 9:00, 10:30, 12:00, and Worldwide), FedEx (First Overnight, Priority Overnight, Standard Overnight, and 2 Day), and UPS (Next Day Air Early A.M., Next Day Air, Next Day Air Saver, and 2nd Day Air). Ground services from any carrier do not qualify.3Internal Revenue Service. Private Delivery Services (PDS)
Check Whether You Can Paper File at All
Most partnerships can’t. A partnership must e-file Form 1065 if it is required to file 10 or more returns of any type during the calendar year. That count includes every W-2 for employees, every 1099 for contractors, and the Form 1065 itself. A partnership with nine employees and one contractor already crosses the threshold on W-2s and 1099s alone, before the partnership return is counted.4Internal Revenue Service. Publication 4163
Partnerships that stay below the threshold can still choose to e-file through the IRS Modernized e-File (MeF) platform. Most commercial tax software supports MeF for Form 1065, and tax professionals authorized as Electronic Return Originators can submit on the partnership’s behalf.5Internal Revenue Service. Modernized e-File for Partnerships
Your Filing Date Is the Postmark Date
For a paper-filed return, the filing date is the postmark, not the date the IRS receives the envelope. This “timely mailing as timely filing” rule covers both USPS mail and the designated private delivery services listed above, so a return dropped off on the deadline is still on time even if it arrives days later.6Office of the Law Revision Counsel. 26 U.S. Code 7502 – Timely Mailing Treated as Timely Filing and Paying Keep proof of mailing or the carrier’s receipt in your records.