If you’re mailing Form 4868, the Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, the correct IRS address depends on two things: the state you live in and whether you’re enclosing a payment. Five domestic addresses cover all filers, plus separate addresses for anyone mailing from abroad. The tables below sort it out.1Internal Revenue Service. Form 4868 – Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
Mailing Form 4868 Without a Payment
If no check or money order is going in the envelope, your form heads to one of three processing centers. Each address begins with “Department of the Treasury, Internal Revenue Service,” followed by the city and ZIP code.1Internal Revenue Service. Form 4868 – Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
Austin, TX 73301-0045
Alabama, Arizona, Arkansas, Florida, Georgia, Louisiana, Mississippi, New Mexico, North Carolina, Oklahoma, South Carolina, Tennessee, and Texas.
Ogden, UT 84201-0045
Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, and Wyoming.
Kansas City, MO 64999-0045
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, and Wisconsin.
Mailing Form 4868 With a Payment
If you’re enclosing a check or money order, the IRS routes your envelope to a payment-processing P.O. Box instead. Only two addresses handle every state and D.C.1Internal Revenue Service. Form 4868 – Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
Internal Revenue Service, P.O. Box 1302, Charlotte, NC 28201-1302
Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, and Texas.
Internal Revenue Service, P.O. Box 931300, Louisville, KY 40293-1300
Every other state and D.C.: Alaska, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Dakota, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, and Wyoming.
Make the check or money order payable to “U.S. Treasury.” Write your name and address, daytime phone number, Social Security number (or ITIN), the tax year (2025), and “Form 4868” on the face of the check.2Internal Revenue Service. Pay by Check or Money Order Fill in the payment voucher in Part II of Form 4868 with your estimated total 2025 tax liability, amounts already paid, and the balance due.1Internal Revenue Service. Form 4868 – Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
Mailing From Outside the United States
If you’re mailing Form 4868 from a foreign country, American Samoa, or Puerto Rico, or you use an APO or FPO address, use these instead:1Internal Revenue Service. Form 4868 – Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
- Without a payment: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215, USA.
- With a payment: Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303, USA.
Residents of Guam, the U.S. Virgin Islands, and the Northern Mariana Islands should consult IRS Publication 570 for territory-specific instructions.
U.S. citizens and resident aliens abroad, and military members serving outside the country, already get an automatic two-month extension to June 15 without filing anything.3Internal Revenue Service. U.S. Citizens and Resident Aliens Abroad Filing Form 4868 buys four more months on top of that, bringing the deadline to October 15.
Street Addresses for FedEx, UPS, and DHL
Private carriers can’t deliver to P.O. Boxes, so the payment addresses above will not work for them, and the no-payment ZIPs route to physical processing centers you need to spell out in full. If you use an IRS-designated private delivery service, ship to the street address of the correct center:4Internal 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.
Only specific services from these carriers qualify for the timely-mailing rule. For UPS, that includes Next Day Air, Next Day Air Saver, and 2nd Day Air, among others. For FedEx, it includes Priority Overnight, Standard Overnight, and 2 Day. DHL Express services also qualify.5Internal Revenue Service. Private Delivery Services (PDS) Ground shipping is not on the approved list, so it won’t protect you if the package arrives after April 15.
Proving You Mailed It on Time
Under federal law, a tax document postmarked by the deadline is treated as filed on time, even if the IRS receives it later.6GovInfo. 26 USC 7502 – Timely Mailing Treated as Timely Filing and Paying The postmark is what matters, so proving the date you mailed is worth the small extra cost.
Certified Mail from the U.S. Postal Service is the strongest option. Under the same statute, a Certified Mail receipt is prima facie evidence of delivery, and the date of mailing is treated as the postmark date. Registered Mail works the same way. Both give you a counter receipt and online tracking. Keep a copy of your completed Form 4868 with the mailing receipt. If the IRS later says it never received your extension, those records are your defense.
The Extension Covers Filing, Not Paying
One thing worth being clear about before you drop the envelope: Form 4868 extends your time to file, not your time to pay. Whatever you owe for tax year 2025 is still due April 15, 2026, and interest and penalties start running the next day on any unpaid balance.1Internal Revenue Service. Form 4868 – Application for Automatic Extension of Time To File U.S. Individual Income Tax Return Sending whatever you can with the extension shrinks the balance those charges are calculated on. And if you file a federal extension, remember your state deadline is a separate question; some states honor the federal extension and some don’t, so check with your state tax agency.