Mail your Form 1040-X to one of three IRS service centers, based on the state where you live: Austin, Texas; Kansas City, Missouri; or Ogden, Utah. Knowing where to mail an amended tax return is simpler than mailing a regular Form 1040, because the address does not change depending on whether you enclose a payment. If you prefer not to mail at all, you can file Form 1040-X electronically for the current tax year and the two prior years.
IRS Mailing Addresses for Form 1040-X by State
The IRS assigns each state to a specific service center. Sending your amended return to the wrong center can delay processing by weeks, so match your state to the correct address below.1Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-X
Austin, Texas
Mail your Form 1040-X here if you live in Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, Oklahoma, or Texas:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0052
Kansas City, Missouri
Mail your Form 1040-X here if you live in Connecticut, Delaware, District of Columbia, 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, or Wisconsin:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0052
Ogden, Utah
Mail your Form 1040-X here if you live in Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, or Wyoming:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0052
Foreign Addresses, U.S. Territories, and Special Filers
A separate Austin address applies if you live in a foreign country or U.S. territory, use an APO or FPO address, file Form 2555 or Form 4563, or are a dual-status alien:2Internal Revenue Service. Instructions for Form 1040-X
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
These addresses can change from year to year. Confirm them against the IRS instructions for the calendar year you are actually mailing your return.
When to Use an IRS Notice Address Instead
If you are filing Form 1040-X in response to a notice from the IRS, do not use the addresses above. Use the address printed on the notice you received.2Internal Revenue Service. Instructions for Form 1040-X Notices are routed to specific units, and sending the response to a general service center can slow the resolution of the underlying issue.
Filing Electronically Instead of Mailing
You can e-file Form 1040-X through tax software to amend a Form 1040, 1040-SR, or 1040-NR for the current tax year or the two prior tax periods.3Internal Revenue Service. About Form 1040-X, Amended U.S. Individual Income Tax Return For 2026, that covers tax years 2024, 2025, and 2026. Older years still have to be mailed on paper.
E-filing has a few practical advantages over the mail. The software sends the return to the correct IRS system automatically, you get an immediate confirmation of receipt, and you become eligible for direct deposit of any refund. Direct deposit is only available on electronically filed amendments; paper-filed 1040-X returns always produce a paper check.2Internal Revenue Service. Instructions for Form 1040-X
Proof of Mailing and the Timely-Filing Rule
If you do mail your return, the postmark date counts as your filing date under federal law. A Form 1040-X postmarked by the deadline is timely even if the IRS receives it days later.4Office of the Law Revision Counsel. 26 U.S.C. 7502 – Timely Mailing Treated as Timely Filing and Paying
To document exactly when you mailed it, use USPS Certified Mail or Registered Mail. Both give you a receipt with the postmark date and delivery tracking.5USPS. Mailing Your Tax Return
Private delivery services also qualify for the timely-mailing rule, but only IRS-designated services from DHL Express, FedEx, and UPS count. Standard ground shipping from these companies does not qualify, and the full list of approved services is on the IRS website.6Internal Revenue Service. Private Delivery Services (PDS) Private carriers cannot deliver to P.O. Box addresses, but the Form 1040-X service center addresses accept private-carrier deliveries.
Paying a Balance Due With Your Amended Return
If your amendment shows additional tax owed, you do not need to mail a check with the paper return. You can pay electronically through IRS Direct Pay, which accepts payments tied to amended returns for the current year and up to 20 prior years.7Internal Revenue Service. Types of Payments Available to Individuals Through Direct Pay The Electronic Federal Tax Payment System (EFTPS) is another option. Paying electronically stops additional interest and penalties from accruing on the day the payment posts.
If you prefer to pay by check or money order, make it payable to “United States Treasury” and write your name, address, Social Security number, the tax year, and “Form 1040-X” on the check. Mail the payment along with your amended return to the same address for your state listed above. There is no separate payment address for a 1040-X.
Tracking Your Return After You Mail It
Once your Form 1040-X is on its way, you can check its status through the IRS “Where’s My Amended Return?” tool online or by calling 866-464-2050. The status usually becomes available about three weeks after you send the return in.8Internal Revenue Service. Where’s My Amended Return?
Processing generally takes 8 to 12 weeks and can run up to 16 weeks. The tool shows whether your return has been received, is being adjusted, or has been completed, and it covers the current tax year plus three prior years.8Internal Revenue Service. Where’s My Amended Return?