Where to Mail Your Tax Return: Addresses, Couriers, and Deadlines

Where to mail your tax return depends on the state you live in and whether you’re sending a payment along with it. The IRS runs paper processing at centers in Austin, Kansas City, Ogden, Charlotte, and Louisville, and each handles returns from a specific set of states. Use the tables below to find the address for Form 1040, then check the sections that follow if you’re filing an amended return, requesting an extension, or shipping through a private courier.

Form 1040 Addresses by State

The country splits into four regional groups. Within each group there is one address for returns without a payment and a different address when a check or money order is enclosed. Check both columns before sealing the envelope.

If You Are Not Enclosing a Payment

  • Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0002
  • Arkansas, Arizona, New Mexico, Oklahoma: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0002
  • 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, Wisconsin: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0002
  • Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, Wyoming: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0002

If You Are Enclosing a Payment

  • Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas: Internal Revenue Service, P.O. Box 1214, Charlotte, NC 28201-1214
  • Arkansas, Arizona, New Mexico, Oklahoma: Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000
  • 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, Wisconsin: 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, Wyoming: Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000

These addresses apply to Form 1040 and to Form 1040-SR, the larger-print version designed for filers 65 and older.1Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040 If you live in a foreign country, a U.S. territory, or use an APO or FPO address, the no-payment address is Austin, TX 73301-0215, and the payment address is P.O. Box 1303, Charlotte, NC 28201-1303.2Internal Revenue Service. International – Where to File Form 1040 Addresses for Taxpayers and Tax Professionals

Addresses shift from year to year as the IRS opens or consolidates processing centers. Confirm the current address on the IRS website or in the instruction booklet for the tax year you’re filing rather than reusing one from a prior return.

Amended Returns and Extensions Go to Different Addresses

Amended Returns (Form 1040-X)

Form 1040-X does not use the same address as your original return. The IRS routes amended returns to three centers:

  • 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, Wisconsin
  • Austin, TX 73301-0052: Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, Oklahoma, 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, Wyoming

Filers abroad or in U.S. territories send amended returns to Austin, TX 73301-0215.3Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-X Several states shift to a different processing center for amendments compared to the original 1040, so don’t assume the address carries over.

Extension Requests (Form 4868)

Form 4868 gives you an automatic six-month extension, pushing the filing deadline from April to October. Without a payment, the addresses use the Austin (73301-0045), Kansas City (64999-0045), and Ogden (84201-0045) centers, split by state along the same lines as Form 1040. With a payment, most domestic filers send Form 4868 to P.O. Box 931300, Louisville, KY 40293-1300; certain southern states use P.O. Box 1302, Charlotte, NC 28201-1302. An extension buys time to file, not time to pay. Interest and penalties still accrue on any unpaid balance after the original April deadline.

What to Put in the Envelope

Small assembly details slow down a lot of returns.

Staple each W-2 (the federal copy, labeled “Copy B”) to the front of your Form 1040. Skip the tape and adhesives, which can jam the IRS scanning equipment.

Sign and date the return before you seal the envelope. An unsigned return is not a valid return, and the IRS will send it back for a signature.4Internal Revenue Service. Policy Statement P-3-5 (formerly P-2-11) On a joint return, both spouses must sign.5Internal Revenue Service. Return Signature

If you’re paying by check, include Form 1040-V, the payment voucher that helps the IRS match your payment to your return. Make the check or money order payable to “U.S. Treasury” and write your Social Security number, daytime phone number, the tax year, and “Form 1040” on it. Do not staple or paper-clip the check to the return or voucher.6Internal Revenue Service. Pay by Check or Money Order

If you’re filing for someone who has died, write “Deceased,” the person’s name, and the date of death across the top of the return. A surviving spouse filing jointly signs and writes “filing as surviving spouse” in the signature area; otherwise a personal representative signs. Anyone else claiming a refund on behalf of the deceased needs to include Form 1310.7Internal Revenue Service. Filing a Final Federal Tax Return for Someone Who Has Died

Proving You Filed on Time

Federal law treats a return as filed on the date it’s postmarked, not the date the IRS receives it. This is the “timely mailed, timely filed” rule under 26 U.S.C. ยง 7502.8Office of the Law Revision Counsel. 26 USC 7502 – Timely Mailing Treated as Timely Filing and Paying Drop your envelope in the mail on April 15, 2026, with an April 15 postmark, and the return is on time even if the IRS opens it in May. The filing deadline for tax year 2025 returns is April 15, 2026.9Internal Revenue Service. When to File

The catch is proving the postmark date if the IRS later says your return arrived late. USPS Registered Mail is specifically designated by the statute as evidence of both mailing and delivery. USPS Certified Mail gets similar treatment under IRS regulations and is the more common choice. Either gives you a receipt with a tracking number confirming when the envelope entered the mail system.8Office of the Law Revision Counsel. 26 USC 7502 – Timely Mailing Treated as Timely Filing and Paying Adding a Return Receipt at the counter gives you a signature confirming delivery. A few dollars is cheap insurance against a penalty fight.

Using FedEx, UPS, or DHL

Private couriers can deliver your return, but only certain service tiers qualify for the timely-mailed rule. If you use a service that isn’t on the IRS-approved list, the filing date is the day the IRS receives the return, not the day you shipped it. The approved services are:

  • 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 services from any carrier do not qualify.10Internal Revenue Service. Private Delivery Services (PDS)

Private couriers cannot deliver to P.O. Boxes, so the IRS publishes separate street addresses for these shipments:

  • Austin: 3651 S IH35, Austin, TX 78741
  • Kansas City: 333 W. Pershing, Kansas City, MO 64108
  • Ogden: 1973 Rulon White Blvd., Ogden, UT 84201

Which street address to use depends on which center your state is assigned to in the standard mailing tables.11Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS) One important note: if you’re enclosing a payment, do not use a private delivery service. The IRS warns that doing so may delay payment processing.1Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040

Processing Time and Tracking Your Refund

Expect to wait at least six weeks from the date the IRS receives your paper return before a refund is issued.12Internal Revenue Service. Refunds – When to Expect Your Refund The timeline can stretch during peak season in April and May. Electronically filed returns typically process in about two weeks, which is the strongest practical argument for e-filing. If paper is your only option, patience is part of the deal.

You can check refund status on the “Where’s My Refund?” tool at irs.gov/refunds or by calling the automated hotline at 800-829-1954. Wait at least four weeks after mailing before checking; the system won’t have your return in its database before then.13Internal Revenue Service. Refunds

Mailing to the wrong processing center won’t make your return disappear. The IRS generally reroutes misaddressed returns internally rather than sending them back. That rerouting adds time you can avoid by checking the address table first.

Penalties for Filing or Paying Late

A return postmarked after April 15 without an extension triggers the failure-to-file penalty: 5% of the unpaid tax for each month or partial month the return is late, capped at 25%. For returns due after December 31, 2025, a return more than 60 days late carries a minimum penalty of $525 or 100% of the unpaid tax, whichever is less.14Internal Revenue Service. Failure to File Penalty

A separate failure-to-pay penalty runs at 0.5% of the unpaid tax per month, also capped at 25%. When both apply in the same month, the failure-to-file penalty drops by the failure-to-pay amount, so you effectively pay 5% total rather than 5.5%.15Internal Revenue Service. Failure to Pay Penalty If you can’t cover the full balance, file on time anyway and arrange a payment plan. The filing penalty is ten times steeper than the payment penalty.

State Returns Go Somewhere Else

Everything above covers the federal return only. If your state has an income tax, that return goes to a separate address at your state’s department of revenue, usually printed on the state form itself or posted on the state revenue agency’s website. Processing times for state paper returns range from a few weeks to several months depending on the state. Don’t put your federal and state returns in the same envelope.