Mail Form 1040-X to one of three IRS processing centers based on the state where you currently live: Kansas City, Missouri; Austin, Texas; or Ogden, Utah. Before you address the envelope, check whether you can skip the mail entirely. The IRS now accepts e-filed 1040-X returns for the current tax year and the two prior tax years through tax software, and e-filing is faster and gives you a confirmation that a paper envelope never will.1Internal Revenue Service. About Form 1040-X, Amended U.S. Individual Income Tax Return Paper is still required for tax year 2023 and earlier.2Internal Revenue Service. File an Amended Return
Addresses by State
Use your current address, not the address on the return you’re amending. Each center uses a dedicated P.O. box ZIP for 1040-X.
Kansas City, MO 64999-0052 handles returns from 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, and Wisconsin. Address the envelope to Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0052.
Austin, TX 73301-0052 handles Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, Oklahoma, and Texas. Address it to Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0052.
Ogden, UT 84201-0052 handles Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, and Wyoming. Address it to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0052.3Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-X
The IRS updates its “Where to File” table each calendar year, so confirm the current address before mailing.
If You Live Outside the 50 States
Taxpayers in a U.S. territory, a foreign country, or those using an APO or FPO address send their 1040-X to Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215. Note the different ZIP code: it is not the same as the standard Austin box. The same address applies if you file Form 2555 for the foreign earned income exclusion.3Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-X
Street Addresses for FedEx, UPS, and DHL
The IRS addresses above are P.O. boxes, which only USPS can deliver to. If you’re using a private delivery service, you need a physical street address, and only certain designated services from DHL Express, FedEx, and UPS qualify for the “timely mailing as timely filing” rule. Standard ground shipping doesn’t count.4Internal Revenue Service. Private Delivery Services (PDS)
For states assigned to Kansas City, ship to Internal Revenue Submission Processing Center, 333 W. Pershing, Kansas City, MO 64108. For states assigned to Austin, use Internal Revenue Submission Processing Center, 3651 S IH35, Austin, TX 78741. For states assigned to Ogden, check the current IRS street-address list before shipping.5Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
What Goes in the Envelope
A signed 1040-X alone is no longer enough. Starting with the December 2025 revision of the form, the IRS requires you to attach a complete, updated Form 1040 (or 1040-SR or 1040-NR) that reflects all your changes, placed directly behind the 1040-X.6Internal Revenue Service. Instructions for Form 1040-X This trips up filers who remember the older process of attaching only affected schedules.
Behind the corrected return, include any supporting documents that back up your changes: a corrected W-2, a new Schedule C, additional 1099 forms, or whatever prompted the amendment. The 1040-X uses three columns to show your correction. Column A is the original amount, Column B is the increase or decrease, and Column C is the corrected figure. Part II asks you to explain the change in plain language, and specific explanations process faster than vague ones.7Internal Revenue Service. Form 1040-X – Amended U.S. Individual Income Tax Return
If the amendment leaves you owing additional tax, you can include a check payable to “United States Treasury” with your paper return. Write the tax year, your Social Security number, and “Form 1040-X” on the check so the IRS can match it to your file. If you e-filed the 1040-X instead and still owe, send a paper check with Form 1040-V to the address in that voucher’s instructions.8Internal Revenue Service. Amended Return Frequently Asked Questions
Sending the package to the wrong processing center will delay an already slow timeline, so match your state to the table above before you seal the envelope.