If your organization qualifies to file a paper Form 990-EZ, mail it to the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0027. That single address handles paper 990-EZ returns from organizations based anywhere in the United States and from foreign organizations. Before you print and stamp anything, though, confirm you actually qualify to file on paper. Nearly all tax-exempt organizations are now required to file Form 990-EZ electronically, and mailing a return that should have been e-filed can be treated as a failure to file.
USPS Mailing Address
Send paper Form 990-EZ returns to:
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0027
This is the only IRS processing center that accepts Form 990-EZ by mail, and it covers organizations with a principal office anywhere in the United States as well as foreign organizations.1Internal Revenue Service. Where to File – Forms Beginning With the Number 9 Do not send the return to a local IRS field office or to a general tax processing center. Misdirected returns often face significant processing delays or get lost entirely. The zip code extension can shift when the IRS updates processing center assignments, so verify it against the current year’s Form 990-EZ instructions before sealing the envelope.
Private Delivery Service Address
FedEx, UPS, and DHL cannot deliver to a post office box. If you’re shipping the return by private courier, use the Ogden processing center’s street address:
Internal Revenue Submission Processing Center
1973 Rulon White Blvd.
Ogden, UT 84201
That is the only accepted delivery point for private carriers at the Ogden facility.2Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
Not every shipping option counts as timely filing. Only IRS-designated delivery services qualify. The current approved service types are:3Internal Revenue Service. Private Delivery Services (PDS)
- FedEx: First Overnight, Priority Overnight, Standard Overnight, 2 Day, International Next Flight Out, International Priority, International First, 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, Worldwide Express
- DHL Express: Express 9:00, Express 10:30, Express 12:00, Express Worldwide, Express Envelope, Import Express 10:30, Import Express 12:00, Import Express Worldwide
Standard ground shipping and regional couriers are not on the list and do not establish a legal filing date. Match your service selection against this list at the time you ship, because carriers rename tiers and the approved list changes.
When Paper Filing Is Actually Allowed
Section 3101 of the Taxpayer First Act of 2019 requires tax-exempt organizations to file the Form 990 series electronically, and the IRS does not grant hardship waivers from the e-file mandate for Form 990, 990-EZ, 990-PF, or 990-T.4Internal Revenue Service. Taxpayer First Act Provisions5Internal Revenue Service. Topic No. 803, Electronic Filing Waivers or Exemptions Paper filing is only appropriate in a couple of specific situations.
The first is filing for an older tax year. The IRS Modernized e-File system accepts Form 990-EZ only for the current tax year and the two prior tax periods. Returns for tax years older than that must be submitted on paper.6IRS. 2025 Instructions for Form 990-EZ
The second is retroactive reinstatement after automatic revocation. Organizations applying to have their tax-exempt status reinstated retroactively must submit paper copies of each missed Form 990-EZ, with “Retroactive Reinstatement” written on each return. Those paper returns go to the same Ogden, UT 84201-0027 address.7IRS.gov. Automatic Revocation – How to Have Your Tax-Exempt Status Reinstated
If your situation doesn’t fit one of those, you almost certainly need to file electronically through an IRS-authorized Modernized e-File provider rather than mailing a return.8Internal Revenue Service. Exempt Organizations and Other Tax-Exempt Entities Modernized e-File (MeF) Providers
Proof of Mailing So the Return Counts as Timely
A paper return is treated as filed on its postmark date, not the date the IRS opens the envelope. Under the timely mailed, timely filed rule, a return postmarked by USPS on or before the due date counts as filed on the postmark date even if it arrives later.9Office of the Law Revision Counsel. 26 USC 7502 – Timely Mailing Treated as Timely Filing and Paying
The most reliable options for proving the mailing date are USPS registered mail and certified mail. With registered mail, the registration date is treated as the postmark date. With certified mail, the date stamped by the postal employee on the sender’s receipt does the same job. The IRS treats proof of proper registration or a postmarked certified mail receipt as presumptive evidence of delivery.10IRS.gov. Timely Mailing Treated as Timely Filing/Electronic Postmark (26 CFR Part 301, TD 8932)
An approved private delivery service works the same way: the carrier’s written mailing date establishes the filing date. Keep tracking confirmations, receipts, and delivery records with your organization’s permanent files.
Sign Before You Seal
A paper Form 990-EZ has to be signed by an authorized officer, or the IRS treats it as if it was never filed. Acceptable signers are the current president, vice president, treasurer, assistant treasurer, chief accounting officer, or another authorized corporate officer such as a tax officer. For a trust, the authorized trustee signs. If the organization is in receivership, the receiver, trustee, or assignee signs.6IRS. 2025 Instructions for Form 990-EZ An unsigned return can trigger the same late-filing penalties as no return at all.
If the Return Is Late
Late filing carries daily penalties that add up quickly. For returns required to be filed in 2026, organizations with gross receipts of $1,309,500 or less face a penalty of $25 per day, up to a maximum of $13,000 or 5 percent of gross receipts, whichever is less. Organizations above that gross receipts threshold face $130 per day, up to $65,000. These figures adjust for inflation, so check current IRS guidance.11Internal Revenue Service. Exempt Organizations Annual Reporting Requirements – Filing Procedures: Late Filing of Annual Returns Officers, directors, or trustees can be hit with a separate personal penalty of $10 per day, up to $5,000, if they fail to file after the IRS sends a written demand.
Missing three consecutive years is the worst outcome. Any tax-exempt organization that fails to file a required annual return or notice for three years in a row automatically loses its tax-exempt status, effective on the filing due date of the third missed return.12Internal Revenue Service. Automatic Revocation of Exemption Getting that status back requires an application to the IRS, not simply resuming filing.
If a paper return is your only option and the deadline is close, send it certified or by an approved private courier and hold onto the receipt. The postmark, not the delivery date, is what protects you.