Where to Mail Form 1065: Kansas City, Ogden, and Foreign Addresses

Paper Form 1065 goes to one of two IRS centers: Kansas City, Missouri or Ogden, Utah. Which one depends on the state where your partnership’s principal office sits and whether total assets on the return hit $10 million or you’re filing Schedule M-3.¹

Kansas City Address

Use the Kansas City center if your partnership’s principal office is in one of the following states and total assets are under $10 million and you are not filing Schedule M-3:

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, and Wisconsin.¹

Mail the return to:

Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999-0011

A partnership in one of those same states that has $10 million or more in total assets, or that files Schedule M-3, sends its return to Ogden instead.¹

Ogden Address

Use the Ogden center if your partnership’s principal office is in any of the following states, regardless of asset size:

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, and Wyoming.¹

Also use Ogden if your partnership is in one of the Kansas City states above but crosses the $10 million asset line or files Schedule M-3.

Mail the return to:

Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0011

Partnerships Outside the United States

A partnership whose principal place of business is in a foreign country or a U.S. possession uses a separate Ogden address, regardless of asset size:¹

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

Extensions Go to Different Addresses

If you’re filing Form 7004 to request an automatic six-month extension, do not use the addresses above. Form 7004 has its own set of mailing addresses, and using the wrong one can delay processing of the extension.²

For partnerships in the Kansas City states listed above with total assets under $10 million:

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

For partnerships in those same states with $10 million or more in total assets, and for partnerships in all other states regardless of asset size:

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0045²

Foreign partnerships send Form 7004 to:

Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409²

Check Whether You’re Even Allowed to Paper File

Most partnerships can’t use these addresses because e-filing is mandatory for them. Two separate rules apply, and hitting either one closes off the paper option.

First, any partnership with more than 100 partners must file Form 1065 and all Schedules K-1 electronically.³

Second, under regulations finalized in T.D. 9972, any partnership required to file 10 or more returns of any type during the calendar year must e-file Form 1065. The count sweeps in income tax returns, employment tax returns, excise tax returns, and information returns like W-2s and 1099s. Schedules K-1 attached to the partnership return are not counted toward the threshold.⁴ A partnership with even a handful of employees will usually cross 10 returns once W-2s, 1099s, and the partnership return are added together.

A partnership that would face genuine hardship from e-filing can request a waiver by submitting the request at least 45 days before the return’s due date.⁵ The IRS grants waivers where the cost of e-filing exceeds the cost of paper filing, supported by two written cost estimates from third parties for software or programming services. First-time waiver requests are approved automatically. Send the waiver request to the Ogden Submission Processing Center.⁶

Proving You Mailed on Time

When you file on paper close to a deadline, the postmark date is what counts. Under the “timely mailing is timely filing” rule, a return postmarked by the U.S. Postal Service or an approved private delivery service on or before the due date is treated as filed on that date.⁷

Through USPS, Certified Mail gives you a stamped receipt showing the mailing date. A Return Receipt adds a signed confirmation of delivery to the IRS center.

The IRS also accepts specific service levels from three private carriers. Other services from the same carriers, like FedEx Ground, do not qualify.⁸ The approved services are:

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

When you use one of these approved services, the date recorded in the carrier’s tracking database is treated the same as a USPS postmark.⁷ Note the address on the outside of the envelope must match one of the IRS addresses above, and private carriers can’t deliver to a P.O. Box, so foreign partnerships using an approved private carrier need to confirm an acceptable street address with the IRS.

1
Internal Revenue Service. Where to File Your Taxes for Form 1065
2
Internal Revenue Service. Where to File Form 7004
3
Internal Revenue Service. Modernized e-File (MeF) for Partnerships
4
eCFR. 26 CFR 301.6011-3 – Required Use of Electronic Form
5
Internal Revenue Service. Topic No. 803 Electronic Filing Waivers or Exemptions and Filing Extensions
6
Internal Revenue Service. Guidance on Waivers for Partnerships Unable to Meet E-File Requirements
7
Office of the Law Revision Counsel. 26 U.S. Code 7502 – Timely Mailing Treated as Timely Filing and Paying
8
Internal Revenue Service. Private Delivery Services (PDS)