Where you send your federal tax return depends on your state of residence and whether you are enclosing a payment with your return.
General Guidance for Mailing Federal Tax Returns
- If you are filing a paper federal tax return (Form 1040 or 1040-SR), you must mail it to the IRS address specific to your state and whether you are including a payment or not.
- If you owe taxes and are enclosing a payment, the mailing address differs from when you are not enclosing a payment.
- If you live outside the United States, there are separate addresses for returns with or without payments.
- If you use a private delivery service (e.g., FedEx, UPS), there are specific IRS addresses to use instead of the USPS P.O. Box addresses.
- The IRS considers your return filed on time if it is postmarked by the filing deadline.
How to Find Your Specific IRS Mailing Address
- The IRS website provides a list of mailing addresses by state and by whether or not a payment is included with the return.
- You can find the correct address by selecting your state and the form type (usually Form 1040) and then choosing the address based on payment status.
- USPS and other official sources recommend checking the IRS page titled "Where to File Paper Tax Returns With or Without a Payment" for the most current addresses.
Examples
-
For example, if you live in Alabama and are not enclosing a payment, you might send your return to:
Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0002 -
If enclosing a payment, the address might be:
Internal Revenue Service, P.O. Box 1214, Charlotte, NC 28201-1214 -
For taxpayers living outside the U.S. without payment:
Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215 -
With payment:
Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303 -
For private delivery services, use the IRS Submission Processing Center address in Austin, TX.
Additional Tips
- Always include your return address and ensure proper postage on the envelope.
- Consider using Certified Mail or a delivery method that provides proof of mailing and tracking.
- Sign and date your return before mailing.
- Check the IRS website or reliable tax resources for the most up-to-date addresses before sending.
For detailed, state-specific mailing addresses, consult the IRS official page here: "Where to file paper tax returns with or without a payment"