Where you mail your federal tax return depends on two things: the state you live in, and whether you’re enclosing a payment. The IRS routes paper Form 1040 and Form 1040-SR filings to five processing centers around the country (Austin, Kansas City, Ogden, Charlotte, and Louisville), and returns with a check go to a different address than returns without one.1Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040 or Form 1040-SR Check both before you address the envelope.
IRS Mailing Addresses by State
Federal law lets the Treasury Department assign returns to specific service centers based on where the filer lives.2Office of the Law Revision Counsel. 26 USC 6091 – Place for Filing Returns or Other Documents The addresses below apply to Form 1040 and Form 1040-SR for the 2025 tax year. The IRS updates these periodically, so confirm yours against the current instructions before mailing.1Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040 or Form 1040-SR
Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas
- Without payment: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0002
- With payment: Internal Revenue Service, P.O. Box 1214, Charlotte, NC 28201-1214
Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin
- Without payment: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0002
- With payment: Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000
Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, Ohio, Oregon, North Dakota, South Dakota, Utah, Washington, Wyoming
- Without payment: Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0002
- With payment: Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000
Arkansas, Arizona, New Mexico, Oklahoma
- Without payment: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0002
- With payment: Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000
Sending your return to the wrong center causes processing delays. Match your state to the correct group, then pick the line that fits whether you’re paying or not.
Filing From Outside the United States
If you live in a foreign country, use a U.S. territory address, or send from a military APO or FPO address, your return goes to a different location than the domestic ones above:3Internal Revenue Service. International – Where to File Form 1040 Addresses for Taxpayers and Tax Professionals
- Without payment: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215, USA
- With payment: Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303, USA
The same addresses apply if you file Form 2555 for the foreign earned income exclusion, file Form 4563, or are a dual-status alien. Residents of American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands should check IRS Publication 570 for their situation.
Amended Returns Go to a Different Address
Do not send Form 1040-X to the same address you used for your original Form 1040. The IRS routes amended returns to separate destinations, and even where the city matches, the ZIP code is different. Alabama filers, for example, send an original 1040 without payment to Austin, TX 73301-0002, but a 1040-X without payment goes to Austin, TX 73301-0052.4Internal Revenue Service. Where to File Paper Tax Returns With or Without a Payment Look up the 1040-X address for your state on the IRS website before mailing.
Mailing It So It Counts as Filed On Time
Federal law treats the postmark date as the filing date, so a return postmarked on or before the deadline counts as timely filed even if the IRS receives it days later.5Office of the Law Revision Counsel. 26 USC 7502 – Timely Mailing Treated as Timely Filing and Paying Make sure the envelope carries enough postage. An under-stamped package will be returned by the carrier and could miss the deadline.
Certified Mail
Regular first-class postage leaves you with no proof of mailing. USPS Certified Mail gives you a receipt at drop-off and keeps a delivery record for two years; adding a Return Receipt (the green card) confirms when the IRS received your envelope.6Taxpayer Advocate Service (TAS). Taxpayer Mails Return As of January 2026, Certified Mail costs $5.30 per item and the physical Return Receipt is $4.40, on top of standard postage. That’s inexpensive proof if there’s ever a question about whether or when you filed.
Approved Private Carriers
If you prefer a private carrier, the IRS treats certain services from DHL Express, FedEx, and UPS as equivalent to the Postal Service for the timely-filing rule.5Office of the Law Revision Counsel. 26 USC 7502 – Timely Mailing Treated as Timely Filing and Paying Only specific service levels qualify:7Internal Revenue Service. Private Delivery Services (PDS)
- DHL Express: DHL Express 9:00, 10:30, 12:00, Worldwide, Envelope, and Import Express 10:30, 12:00, and Worldwide
- 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
Standard ground shipping from these carriers does not qualify. Use a non-designated service and the IRS may treat the date it actually receives your return as the filing date instead of the date you shipped it.
What to Include If You’re Sending a Payment
If you owe tax, include Form 1040-V (the payment voucher) with a check or money order. Make it payable to “United States Treasury,” not “IRS,” and do not send cash.8Internal Revenue Service. Pay by Check or Money Order Write the following on the check or money order:
- Your name and address
- Daytime phone number
- Social Security number
- “2025 Form 1040”
Don’t staple or paper-clip the check or voucher to the return. Place the return, Form 1040-V, and the payment loose in the envelope.9Internal Revenue Service. 2025 Form 1040-V And remember that including a payment sends you to a different address than a return without one.
After You Mail It
Paper returns take considerably longer than electronic filings. The IRS processes most e-filed returns within 21 days; expect at least six weeks after mailing a paper return before it’s fully processed, and longer if there are errors or the return needs special handling.10Internal Revenue Service. Why It May Take Longer Than 21 Days for Some Taxpayers to Receive Their Federal Refund
Check the status of a refund with the IRS “Where’s My Refund?” tool at irs.gov/wheres-my-refund or through the IRS2Go mobile app. Paper filers can start checking four weeks after mailing.11Internal Revenue Service. Where’s My Refund? You’ll need your Social Security number, filing status, and exact refund amount.
If more than six weeks have passed and the tool shows no record of your return, request a tax account transcript to see whether the IRS received and processed it. If the transcript confirms the return was never received, you may need to file again.12Taxpayer Advocate Service (TAS). I Don’t Have My Refund The IRS Tax Help Line for Individuals is 800-829-1040. If a missing return is causing financial hardship, the Taxpayer Advocate Service (877-777-4778) can step in.
Keep a full photocopy of everything you mail: the return, all schedules, W-2s, and any payment voucher. That copy is your primary record if the IRS loses the return or asks you to respond to a notice.