Where to Mail Your Federal Tax Return by State

Where you mail your federal tax return depends on the state you live in and whether you’re enclosing a payment. The IRS splits the country into four regional groups for Form 1040 and Form 1040-SR. Returns without a payment go to a service center in Austin, TX, Kansas City, MO, or Ogden, UT. Returns with a check or money order go to a lockbox address in Charlotte, NC or Louisville, KY. For the 2025 tax year (filed in 2026), the deadline for most individual taxpayers is April 15, 2026.¹ Paper returns take roughly six to eight weeks to process, compared with about three weeks for e-filed returns.²

Find your state below and use the address that matches your situation. Sending a return to the wrong center can delay processing, and the IRS periodically reassigns states, so confirm the current-year addresses before mailing.³

Form 1040 Addresses by State

Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, and Texas

Without a payment: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0002
With a payment: Internal Revenue Service, P.O. Box 1214, Charlotte, NC 28201-1214

Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island, Vermont, Virginia, West Virginia, and Wisconsin

Without a payment: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0002
With a payment: Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000

Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, and Wyoming

Without a payment: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0002
With a payment: Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000

Arizona, Arkansas, New Mexico, and Oklahoma

Without a payment: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0002
With a payment: Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000

The same addresses appear in the “Where Do You File?” table inside the Form 1040 instruction booklet.⁴

Filing from Abroad, an APO/FPO Address, or a U.S. Territory

One pair of addresses handles all international filers regardless of country. These addresses also apply if you file Form 2555 (foreign earned income) or Form 4563 (exclusion for American Samoa residents), or if you’re a dual-status alien.⁵

Without a payment: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215, USA
With a payment: Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303, USA

Residents of American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands should consult IRS Publication 570 for territory-specific guidance, because some territories have their own tax systems.⁵

Street Addresses for FedEx, UPS, and DHL

Private carriers can’t deliver to P.O. boxes, so the IRS publishes physical street addresses for its processing centers. If you use a private delivery service, both payment and non-payment returns go to the same street address for your designated center.⁶

Austin: Internal Revenue Submission Processing Center, 3651 S IH35, Austin, TX 78741
Kansas City: Internal Revenue Submission Processing Center, 333 W. Pershing, Kansas City, MO 64108
Ogden: Internal Revenue Submission Processing Center, 1973 Rulon White Blvd., Ogden, UT 84201

Not every shipping option counts for the “timely mailing treated as timely filing” rule. Only IRS-designated service levels qualify; if you pick an unlisted option, the IRS uses the delivery date rather than the shipping date. The approved list includes FedEx First Overnight, Priority Overnight, Standard Overnight, and 2 Day; UPS Next Day Air (all tiers) and 2nd Day Air; and DHL Express (all tiers). Ground and economy services from these carriers are not on the list.⁷

Amended Returns Use Different Addresses

If you’re correcting a return you already filed, Form 1040-X has its own mailing addresses that don’t match the Form 1040 table above. Paper amendments go to one of three centers.⁸

Kansas City, MO 64999-0052: 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
Austin, TX 73301-0052: Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, Oklahoma, and Texas
Ogden, UT 84201-0052: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, and Wyoming

International filers, those with an APO or FPO address, and dual-status aliens mail Form 1040-X to Austin, TX 73301-0215. Form 1040-X can also be filed electronically through tax software for the current or two prior tax years.⁹

Extension requests on Form 4868 use yet another set of addresses, listed in the form’s own instructions. The addresses again split by state and by whether you’re including a payment.¹⁰

Proving You Mailed on Time

Federal law treats the postmark date as the filing date, so a return postmarked by April 15 is on time even if the IRS receives it days later.¹¹ To document that postmark, USPS Certified Mail with a Return Receipt is the standard choice. Certified Mail costs $5.30 per item on top of regular postage, and a hard-copy Return Receipt adds $4.40, for roughly $9.70 in add-on fees.¹² The tracking number and signed receipt serve as evidence if the IRS later claims your return never arrived.

The same timely-mailing rule extends to private delivery services, but only for the designated service levels listed above. The carrier can provide written proof of the mailing date.⁷

After you mail, the “Where’s My Refund?” tool typically updates about four weeks after a paper filing.¹³ A Tax Account Transcript through your IRS online account will show a “return received date” once the IRS logs your return, sometimes before the refund tracker does. Keep a full photocopy of the signed return and your mailing receipt with your own records.

One final check before the envelope goes out: the return has to be signed to be valid, and the IRS will not release a refund on an unsigned return. If you’re filing jointly, both spouses sign.¹⁴ If you owe a balance, include Form 1040-V with your check or money order made out to “United States Treasury,” and leave the payment and voucher loose in the envelope rather than stapled to the return.¹⁵

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Internal Revenue Service. Individual Tax Filing
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Internal Revenue Service. Processing Status for Tax Forms
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Internal Revenue Service. Where to File Paper Tax Returns With or Without a Payment
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Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040
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Internal Revenue Service. International – Where to File Form 1040 Addresses for Taxpayers and Tax Professionals
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Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
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Internal Revenue Service. Private Delivery Services (PDS)
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Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-X
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Internal Revenue Service. About Form 1040-X, Amended U.S. Individual Income Tax Return
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Internal Revenue Service. Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
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Office of the Law Revision Counsel. 26 U.S. Code 7502 – Timely Mailing Treated as Timely Filing and Paying
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USPS. Notice 123 – Price List
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Internal Revenue Service. Where’s My Refund?
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Internal Revenue Service. Publication 4012 – Return Signature
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Internal Revenue Service. Form 1040-V (2025) Payment Voucher for Individuals