If you’re filing a paper Form 1040-NR, where to mail Form 1040-NR depends on one thing: whether you’re sending a payment with it. Returns with no payment go to the IRS in Austin, Texas. Returns with a check or money order go to a P.O. Box in Charlotte, North Carolina. The same two addresses apply to every nonresident filer regardless of what state or country you live in.
Address If You Are Not Enclosing a Payment
If your return shows a refund or a zero balance, mail it to:1Internal Revenue Service. Where to File – Forms Beginning With the Number 1
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Use this address as well if you’re paying electronically (through IRS Direct Pay, a card, or a digital wallet) and mailing only the paper return.2Internal Revenue Service. Finishing Form 1040-NR
Address If You Are Enclosing a Payment
If you owe tax and are sending a check or money order with the return, mail it to:1Internal Revenue Service. Where to File – Forms Beginning With the Number 1
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA
A return sent to the wrong center can sit while the IRS routes it internally, so getting this split right matters.
Estates and Trusts Go to Kansas City
If you’re filing Form 1040-NR on behalf of an estate or trust, neither Austin nor Charlotte is correct. Send the return to Kansas City regardless of whether a payment is enclosed:1Internal Revenue Service. Where to File – Forms Beginning With the Number 1
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999
This exception gets missed often. An estate return sent to Austin or Charlotte will still reach the IRS eventually, but only after being forwarded to Kansas City, which delays processing.
Using FedEx, UPS, or DHL Instead of USPS
Private carriers cannot deliver to a P.O. Box, so the addresses above don’t work with FedEx, UPS, or DHL. The IRS publishes a separate street address for private delivery services, and all Form 1040-NR returns go to the same place whether or not a payment is enclosed:3Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
Internal Revenue Submission Processing Center
3651 S IH 35
Austin, TX 78741
For estate and trust returns sent by private delivery service, use:3Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
Internal Revenue Submission Processing Center
333 W. Pershing
Kansas City, MO 64108
One catch: only certain service levels from each carrier qualify for the “timely mailing treated as timely filing” rule under 26 U.S.C. ยง 7502.4Office of the Law Revision Counsel. 26 U.S. Code 7502 – Timely Mailing Treated as Timely Filing and Paying The approved list includes FedEx Priority Overnight, UPS Next Day Air, DHL Express Worldwide, and several others.5Internal Revenue Service. Private Delivery Services (PDS) Ground and economy services from those same carriers usually do not qualify. If you pick a service that isn’t on the list and the return arrives late, the IRS won’t treat your shipping date as your filing date.
How to Prepare the Payment
If you owe tax and are mailing a check or money order, the payment has to be drawn on a U.S. financial institution. Write “2025 Form 1040-NR” on the front of the check along with your name, address, daytime phone number, and Social Security number or Individual Taxpayer Identification Number. Attach Form 1040-V, the payment voucher, to the return.6Internal Revenue Service. Instructions for Form 1040-NR (2025) Don’t staple the check to the return. Paper-clip it to the front of the 1040-V so the payment team can separate it quickly.
If mailing a check is inconvenient, pay electronically and send the return to the Austin no-payment address. Nonresident filers can use IRS Direct Pay and card or digital wallet payments the same way U.S. citizens do.2Internal Revenue Service. Finishing Form 1040-NR The Electronic Federal Tax Payment System (EFTPS) is available too, but it requires a U.S. bank account, which rules it out for many filers living abroad.7EFTPS. International Guide for Paying Federal Taxes Electronically
Proving You Mailed the Return on Time
A mailed return counts as filed on time if the envelope is properly addressed, has enough postage, and is postmarked by the deadline, even if it arrives days later.8USPS. Mail Your Tax Return The hard part is proving that postmark if the IRS later questions it. A regular first-class envelope leaves you with nothing.
USPS Certified Mail is the standard fix. You get a receipt showing the mailing date and optional tracking to confirm delivery.8USPS. Mail Your Tax Return The Postal Service does not retain copies, so keep the receipt. For a return going out close to the deadline, this is cheap insurance. If you’re using a private delivery service, the carrier’s recorded shipping date does the same job, as long as you picked a service level on the IRS-approved list.
Where to Mail an Amended 1040-NR
If you need to correct a Form 1040-NR you already filed, the correction goes on Form 1040-X. Nonresident aliens and filers with a foreign address mail the amended return to:9Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-X
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
To claim a refund on an amended return, you generally have three years from the date you filed the original return, or two years from the date you paid the tax, whichever is later.