Where Do I Mail My Tax Returns? Form 1040, 1040-X, and 4868

Where you mail your IRS tax return depends on the state you live in, whether you’re enclosing a payment, and which form you’re sending. The IRS routes paper Form 1040 returns to processing centers in Austin, Kansas City, and Ogden; payments go to lockboxes in Charlotte or Louisville. Amended returns and extension requests use their own addresses. Send your return to the wrong location and processing can slow by weeks, so confirm the current address before you seal the envelope.1Internal Revenue Service. Where to File Paper Tax Returns With or Without a Payment

Form 1040 Addresses When You Are Not Enclosing a Payment

If you’re expecting a refund or owe nothing, mail Form 1040 or Form 1040-SR to the address for your state.2Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040

  • Alabama, Arkansas, Arizona, Florida, Georgia, Louisiana, Mississippi, New Mexico, North Carolina, Oklahoma, South Carolina, Tennessee, Texas: 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, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, Wyoming: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0002

Form 1040 Addresses When You Are Enclosing a Payment

If you owe and are mailing a check or money order with the return, the package goes to a lockbox address instead of a processing center.2Internal 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: Internal Revenue Service, P.O. Box 1214, Charlotte, NC 28201-1214
  • Arkansas, Arizona, New Mexico, Oklahoma: Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000
  • 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: Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000
  • Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, Wyoming: Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000

Make the check or money order payable to “United States Treasury” and write your Social Security number, the tax year, and “Form 1040” on it. Include Form 1040-V with the payment, and leave the payment and voucher loose in the envelope rather than stapling them to the return.3Internal Revenue Service. Pay by Check or Money Order

These addresses can shift from year to year. Confirm the current one in the Form 1040 instruction booklet or on IRS.gov before mailing.1Internal Revenue Service. Where to File Paper Tax Returns With or Without a Payment

Filing From Outside the United States

U.S. citizens and resident aliens living abroad, using an APO or FPO address, or filing Form 2555 use one pair of addresses regardless of the country they’re writing from.4Internal Revenue Service. U.S. Citizens and Resident Aliens Abroad – Where and When to File and Pay

  • No payment enclosed: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215, USA
  • Payment enclosed: Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303, USA

A return mailed from a foreign country is treated as timely filed if it bears an official postmark dated on or before the filing deadline, including any extension.4Internal Revenue Service. U.S. Citizens and Resident Aliens Abroad – Where and When to File and Pay

Where to Mail an Amended Return (Form 1040-X)

Form 1040-X goes to a different set of addresses than an original Form 1040. Your destination depends on where you live:5Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-X

  • Connecticut, Delaware, D.C., 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
  • 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
  • Foreign country, U.S. territory, APO/FPO address, or dual-status alien: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215

Some states route differently for the two forms. North Carolina and South Carolina, for example, send original returns to Austin but amended returns to Kansas City. Check the 1040-X instructions separately when you file a correction.

Where to Mail an Extension Request (Form 4868)

A paper Form 4868 has its own addresses, and they split by whether you’re paying with the request.6Internal Revenue Service. Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

  • No payment, Southern states (AL, FL, GA, LA, MS, NC, SC, TN, TX, AR, AZ, NM, OK): Austin, TX 73301-0045
  • No payment, Northeastern and Midwestern states (CT, DE, D.C., IL, IN, IA, KY, ME, MD, MA, MN, MO, NH, NJ, NY, PA, RI, VT, VA, WV, WI): Kansas City, MO 64999-0045
  • No payment, Western states (AK, CA, CO, HI, ID, KS, MI, MT, NE, NV, ND, OH, OR, SD, UT, WA, WY): Ogden, UT 84201-0045
  • With payment, most states: P.O. Box 931300, Louisville, KY 40293-1300; certain Southern states use P.O. Box 1302, Charlotte, NC 28201-1302

The full state-by-state table is printed on the back of Form 4868. An extension gives you six more months to file but does not extend the time to pay; any balance is still due April 15.

Using FedEx, UPS, or DHL Instead of the Postal Service

Specific service levels from DHL Express, FedEx, and UPS qualify for the timely-mailing rule alongside USPS. Standard ground shipping from these carriers does not qualify.7Internal Revenue Service. Private Delivery Services (PDS)

  • DHL Express: DHL Express 9:00, 10:30, 12:00, Worldwide, Envelope, and Import Express 10:30, 12:00, Worldwide
  • FedEx: First Overnight, Priority Overnight, Standard Overnight, 2 Day, International Next Flight Out, International Priority, International First, 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, Worldwide Express

Private carriers cannot deliver to a P.O. Box, so the lockbox addresses above will not work. You must send the return to the street address of the processing center for your region, and this applies whether or not a payment is enclosed:8Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)

  • 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

The carrier’s written proof of the mailing date plays the same role as a USPS postmark.7Internal Revenue Service. Private Delivery Services (PDS)

Making Sure Your Return Counts as Filed on Time

The federal filing deadline for most individual returns is April 15, 2026.9Internal Revenue Service. When to File Under federal law, a return postmarked by the due date is treated as filed on time even if the IRS receives it days later. The envelope must be properly addressed, carry correct postage, and be deposited in the mail by the deadline.10Office of the Law Revision Counsel. 26 USC 7502 – Timely Mailing Treated as Timely Filing and Paying

Sending your return by USPS Certified Mail with a Return Receipt gives you a tracking number and delivery confirmation. That documentation is your primary defense if the IRS says your return never arrived or arrived late. Certified Mail with a Return Receipt on a standard letter runs roughly $9 to $11 depending on whether you choose an electronic or physical receipt.

Keep a full photocopy of your signed return, every schedule, each W-2 and 1099 you attached, and your proof-of-mailing receipt. If your package is lost in transit or the IRS later questions the filing, those records are what you rely on.