Where to File Form 1041: Mailing Addresses and E-Filing

Paper Form 1041 goes to one of two IRS processing centers: Kansas City, Missouri, or Ogden, Utah. Which one depends on where the fiduciary is located, and the ZIP code changes slightly depending on whether you are enclosing a payment. Returns can also be filed electronically through the IRS Modernized e-File system. The addresses below cover where to file Form 1041 for the 2025 tax year, whose calendar-year deadline is April 15, 2026.¹

Mailing Addresses When No Payment Is Enclosed

If the return does not include a check or money order, use the address that matches the fiduciary’s location.²

Fiduciaries in Connecticut, Delaware, the 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, or Wisconsin send the return to:

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0048

Fiduciaries 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, or Wyoming send the return to:

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0048

Fiduciaries in a foreign country or U.S. possession send the return to:

Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409

Sending the return to the wrong processing center can delay your filing record. The IRS will forward a misrouted return, but the lag could push your official filing date past the deadline.

Mailing Addresses When Enclosing a Payment

When the return includes a check or money order, the package goes to a different ZIP code at the same processing center so payment posting happens alongside the return.²

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0148

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0148

Fiduciaries in a foreign country or U.S. possession send the return and payment to:

Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409

Make the check payable to “United States Treasury” and write the estate’s or trust’s Employer Identification Number on it. The IRS encourages including Form 1041-V, the payment voucher, so the payment can be matched to the return, but there is no penalty for leaving it out.³ Place the payment and voucher loosely in the envelope with the return. Do not staple or attach them to the return itself.

Street Addresses for FedEx, UPS, and DHL

Private carriers cannot deliver to P.O. boxes, so a shipment through FedEx, UPS, or DHL has to go to the street address of the processing center. Federal law lets the IRS designate specific private delivery services whose recorded shipment date counts as the filing date under the timely-mailing rule.⁴

The street addresses are:⁵

Internal Revenue Submission Processing Center
333 W. Pershing
Kansas City, MO 64108

Internal Revenue Submission Processing Center
1973 Rulon White Blvd.
Ogden, UT 84201

Only certain service levels from these carriers qualify for the timely-mailing rule.⁶ The approved options are:

DHL Express 9:00, DHL Express 10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL Import Express 12:00, and DHL Import Express Worldwide.
FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Next Flight Out, FedEx International Priority, FedEx International First, and FedEx International Economy.
UPS Next Day Air Early A.M., UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

Ground services from these carriers are not on the approved list. If you use a non-designated service, the IRS treats the return as filed on the date it arrives, not the date you shipped it.

Filing Form 1041 Electronically

Form 1041 can be filed through the IRS Modernized e-File platform, which has accepted estate and trust returns since 2014.⁷ E-filing produces an electronic acknowledgment when the IRS accepts the return, which gives clear proof that you met the deadline without relying on postal tracking.

Paid preparers who filed 10 or more covered returns (including Form 1041) during the previous calendar year must e-file all such returns in the current year.¹ Fiduciaries who file in their fiduciary capacity, such as a bank or an individual trustee, are not considered tax return preparers and are not subject to the e-file mandate.⁸ If you are handling the return yourself, e-filing is optional.

Where to Send an Extension Request

If you need more time, file Form 7004 to request an automatic extension. For most estates and trusts the extension runs five and a half months from the original deadline; bankruptcy estates get six months.⁹ The extension applies only to filing, not to paying, so any tax owed still has to be estimated and paid by the original date.

When mailing Form 7004, use the address for the estate’s or trust’s principal location:¹⁰

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0019

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0045

Fiduciaries in a foreign country or U.S. possession:

Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409

Where to Send an Amended Return

There is no separate form for amending an estate or trust return. To correct a previously filed Form 1041, check the “Amended return” box in item F on a new Form 1041, complete the whole return with corrected figures, and attach a sheet explaining what changed and why.¹ If you are amending because of a net operating loss carryback, also check the “Net operating loss carryback” box in item F.

Mail the amended return to the same address you used for the original. If the amendment shows additional tax owed, include payment for the difference and use the with-payment address for your location. Send updated Schedule K-1s to beneficiaries whenever the changes affect their reported income.

1
Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-1 (2025)
2
Internal Revenue Service. Where to File Your Taxes for Form 1041
3
Internal Revenue Service. 2025 Form 1041-V Payment Voucher for Estates and Trusts Instructions
4
Office of the Law Revision Counsel. 26 USC 7502 – Timely Mailing Treated as Timely Filing and Paying
5
Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
6
Internal Revenue Service. Private Delivery Services (PDS)
7
Internal Revenue Service. Modernized e-File (MeF) Overview
8
Internal Revenue Service. E-File Requirements for Specified Tax Return Preparers FAQ
9
eCFR. 26 CFR 1.6081-6 – Automatic Extension of Time to File Estate or Trust Income Tax Return
10
Internal Revenue Service. Where to File Form 7004