If you are filing Form 1040-NR on paper, the address depends on whether you are enclosing a payment and which carrier you use. Individual filers mailing through the U.S. Postal Service send returns without payment to Austin, Texas, and returns with a check or money order to Charlotte, North Carolina. Private carriers like FedEx, UPS, and DHL use a separate street address in Austin.1Internal Revenue Service. Where to File – Forms Beginning With the Number 1
USPS Addresses for Individual Filers
The IRS splits incoming mail by whether a payment is in the envelope. Use the address that matches your situation.
No payment enclosed:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Payment enclosed:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA
Both are P.O. Box or campus-style addresses that only USPS can deliver to. If you drop a return addressed to Austin 73301 or Charlotte P.O. Box 1303 with FedEx or UPS, the package will come back undeliverable and your filing date will not count.1Internal Revenue Service. Where to File – Forms Beginning With the Number 1
Address for Estates and Trusts
If an estate or trust is filing Form 1040-NR rather than an individual, the return goes to Kansas City instead. Through USPS:1Internal Revenue Service. Where to File – Forms Beginning With the Number 1
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999
Through a private delivery service, estates and trusts use the Kansas City street address:
Internal Revenue Submission Processing Center
333 W. Pershing
Kansas City, MO 641082Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service
Private Delivery Service Address
When you ship through FedEx, UPS, or DHL, the return goes to a physical street address. One useful simplification: unlike USPS, the private delivery service address does not change based on whether you are including a payment.2Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service
For individual filers, the address is:
Internal Revenue Submission Processing Center
3651 S IH35
Austin, TX 78741
Which Carriers and Services Qualify
Not every shipping option counts. The IRS designates specific carriers and service levels that satisfy the “timely mailing as timely filing” rule, which treats the postmark date on your shipment as your filing date. Only these qualify:3Internal Revenue Service. Private Delivery Services (PDS)
- 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 service does not qualify. FedEx Ground and UPS Ground will deliver your package, but the IRS will not treat the ship date as the filing date. If you are close to a deadline, that gap can cost you.
If You E-File Instead
Electronic filing removes the address question for the return itself. The IRS accepts Form 1040-NR through its Modernized e-File system, though most nonresident alien filers reach it through tax preparation software or a tax professional rather than filing directly through IRS Free File.
E-filing does not always eliminate paper entirely. If you have original documents that could not be transmitted electronically, you send them with Form 8453-NR, which links the paper attachments to your e-filed return. Form 8453-NR and its attachments go to the Austin Submission Processing Center.
Before You Seal the Envelope
Confirm three things against the addresses above: whether you are enclosing payment, whether you are shipping USPS or a private carrier, and whether the filer is an individual or an estate or trust. A return sent to the wrong address can be returned undelivered, and in the private delivery service case a ground-level service will not preserve your postmark date even if the address is right. Match the address to the method, and keep proof of mailing until the IRS acknowledges receipt.