Form 1040-X goes to one of three IRS processing centers, and which one depends on the state you live in. The mailing address for an amended tax return is the same whether you owe additional tax or expect a refund, and the IRS does not publish a single national address for these returns. Sending yours to the wrong center can slow processing by weeks.
Mailing Addresses by State
The IRS divides the 50 states, D.C., and U.S. territories into three service regions for Form 1040-X. Use the address that matches your state of residence. If you owe additional tax, enclose your check or money order in the same envelope.
- 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.
- 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.1Internal Revenue Service. Form 1040-X Filing Addresses for Taxpayers and Tax Professionals
Address the envelope to the Department of the Treasury, Internal Revenue Service, at the city and ZIP shown for your state. There is no street number on these addresses because the IRS uses dedicated ZIP codes that route mail directly to each service center.
Special Situations That Use a Different Address
A few filers do not use the state-based list. If you are amending a Form 1040-NR (the return for nonresident aliens), or you live in a foreign country, a U.S. territory, or use an APO or FPO address, send your Form 1040-X to Austin, TX 73301-0215.2Internal Revenue Service. Instructions for Form 1040-X (Rev. September 2024)
If you are filing the amended return in response to a notice from the IRS, ignore both lists and use the address printed on the notice itself. That address routes the return to the unit already handling your case.
Street Addresses for FedEx, UPS, and DHL
The standard IRS mailing addresses are ZIP-only and rely on the Postal Service. Private carriers cannot deliver to them. If you are shipping through FedEx, UPS, or DHL, use one of the submission processing center street addresses instead:
- Austin: 3651 S IH35, Austin, TX 78741
- Kansas City: 333 W. Pershing, Kansas City, MO 64108
- Ogden: 1973 Rulon White Blvd., Ogden, UT 842013Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
Match the street address to the same city your state would send you to under the USPS list. Not every service level from these carriers qualifies for the “timely mailing treated as timely filing” rule. Only IRS-designated options count, including FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, UPS Next Day Air, UPS 2nd Day Air, and several DHL Express tiers.4Internal Revenue Service. Private Delivery Services (PDS) Standard ground shipping from these carriers is not on the designated list, so the shipping date will not be treated as your filing date.
When You Can E-File Instead
Mailing is not always required. You can e-file Form 1040-X, but only if your original return for that year was also filed electronically. If the original was paper, the amendment has to be paper too.5Internal Revenue Service. Form 1040-X, Amended U.S. Individual Income Tax Return: Frequently Asked Questions Electronic filing is available for the current tax year and the two prior tax years; anything older must be mailed.6Internal Revenue Service. Amended Returns
Some situations force a paper filing even when you would otherwise qualify to e-file. These include responding to an IRS notice and attaching forms that the electronic system does not support, such as Form 1310 (refund for a deceased taxpayer), Form 8886 (reportable transaction disclosure), or a corrected Schedule H for household employment taxes.2Internal Revenue Service. Instructions for Form 1040-X (Rev. September 2024) Paper amendments also mean paper refund checks; direct deposit of an amended-return refund is available only for e-filed returns for tax year 2021 and later.7Internal Revenue Service. File an Amended Return
Mailing Tips That Protect Your Filing Date
Under federal law, the postmark date on a properly addressed envelope with adequate postage counts as your filing date.8Office of the Law Revision Counsel. 26 USC 7502 – Timely Mailing Treated as Timely Filing and Paying That rule matters most when you are filing near the end of the three-year window to claim a refund. Certified mail with a return receipt gives you proof of the mailing date if the IRS later questions when you sent it.
A few practical points on the envelope itself. Sign the return by hand; the IRS does not accept digital, electronic, or typed signatures on paper Forms 1040-X. Do not staple documents together, because paper returns are processed on high-speed scanners. Enclose any check or money order loose in the envelope rather than attaching it to the return.2Internal Revenue Service. Instructions for Form 1040-X (Rev. September 2024) And do not include a copy of your original return unless the IRS specifically asks for it; attach only the schedules and forms that changed.