Where to Mail Form 990: Addresses for 990-EZ, 990-PF, and 8868

If your organization has a hardship waiver from the IRS e-filing requirement, a paper Form 990 or 990-EZ goes to the Internal Revenue Service, Ogden, UT 84201-0006. Organizations with a principal office in a foreign country or U.S. possession use P.O. Box 1346, Ogden, UT 84201-1346 instead.¹ Everything routes to the same Ogden processing center, but the exact address depends on the form, where you’re mailing from, and whether you use USPS or a private carrier.

Before you print anything, confirm that paper is actually an option for you. For most filers, it isn’t.

Paper Filing Is Only for Waiver Holders

The Taxpayer First Act, signed on July 1, 2019, made electronic filing mandatory for Forms 990, 990-EZ, 990-PF, and 990-T. The mandate covers tax years beginning after July 1, 2019, so Forms 990 and 990-PF for tax years ending July 31, 2020, and later must be filed electronically.² Form 990-N, the e-Postcard used by the smallest organizations, has never had a paper version and must be submitted through the IRS website.³

An organization that genuinely cannot comply due to financial hardship can request a waiver by filing Form 8508. The application requires two current cost estimates from service bureaus showing that electronic filing would cost more than filing on other media. Prior-year estimates are not accepted, and missing either written estimate results in an automatic denial.⁴ Without an approved waiver, mailing a paper return does not count as filing.

Mailing Address for Form 990 and 990-EZ

If your principal office is in the United States, mail the paper return to:

Internal Revenue Service
Ogden, UT 84201-0006¹

If your principal office is in a foreign country or a U.S. possession, use this address instead:

Internal Revenue Service
P.O. Box 1346
Ogden, UT 84201-1346¹

Mailing Address for Form 990-PF

Private foundations are required to file Form 990-PF electronically under the Taxpayer First Act, and the 2025 Form 990-PF instructions confirm that requirement.²⁵ In the uncommon situation where a foundation obtains a hardship waiver, the paper return goes to the same Ogden processing center used for Form 990.

Mailing Address for Form 8868 Extensions

Form 8868, the automatic six-month extension request, can be e-filed, but if you submit it on paper the address is different from the return address:

Internal Revenue Service
Mail Stop 6054
1973 N Rulon White Blvd.
Ogden, UT 84201-0045⁶

Form 990-N does not qualify for an extension at all.⁷

Using FedEx, UPS, or DHL

Private delivery services cannot deliver to a P.O. box, so the IRS provides a street address for returns sent through those carriers:

1973 Rulon White Blvd.
Ogden, UT 84201⁸

Only certain service levels from DHL Express, FedEx, and UPS qualify for the IRS “timely mailing as timely filing” rule. Standard ground shipping, for example, does not count. Check the IRS list of designated private delivery services before you ship to confirm your chosen service level qualifies.⁹ With a qualifying service, the date the carrier records is treated as your filing date, the same way a USPS postmark is.

Proof of Mailing

Use a delivery method that produces a dated receipt. For USPS, certified mail with a return receipt gives you a postmark the IRS will accept as your filing date. For a private carrier, keep the tracking confirmation showing when the package was accepted. Filing deadlines for exempt organizations run to the 15th day of the 5th month after the tax year ends, and when that day falls on a weekend or federal holiday it shifts to the next business day.⁷ If a return arrives late without proof of timely mailing, the late-filing penalties start running.

What Has to Be in the Envelope

The IRS treats an incomplete paper return as though it wasn’t filed, so the late-filing clock keeps running until a complete package arrives. Include:

The completed form, with every applicable section of Form 990, 990-EZ, or 990-PF filled in.
Required schedules. Every organization must complete and attach Schedule B (Schedule of Contributors) unless it certifies on the form that it does not meet the filing threshold. Organizations with subsidiaries or affiliates typically also need Schedule R (Related Organizations).¹⁰¹¹
A signature from an authorized officer. That means the current president, vice president, treasurer, chief accounting officer, or another officer authorized to sign. A paid preparer may sign using a rubber stamp, mechanical device, or software.¹
Header checkboxes marked where they apply, including amended return and any change in the organization’s name or address.

1
Internal Revenue Service. 2025 Instructions for Form 990
2
Internal Revenue Service. E-file for Charities and Nonprofits
3
Internal Revenue Service. Annual Electronic Filing Requirement for Small Exempt Organizations – Form 990-N (e-Postcard)
4
Internal Revenue Service. Application for a Waiver from Electronic Filing of Information Returns (Form 8508)
5
Internal Revenue Service. 2025 Instructions for Form 990-PF
6
Internal Revenue Service. Instructions for Form 8868 (01/2026)
7
Internal Revenue Service. Return Due Dates for Exempt Organizations: Annual Return
8
Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
9
Internal Revenue Service. Private Delivery Services (PDS)
10
Internal Revenue Service. Instructions for Schedule B (Form 990)
11
Internal Revenue Service. Instructions for Schedule R (Form 990)