Where you mail your federal tax return depends primarily on your state of residence and whether you are including a payment with your return. The IRS provides specific mailing addresses based on these factors.

Mailing Addresses for Federal Tax Returns

• If you live within the United States:
  • Use the IRS address specific to your state and whether you are enclosing a payment. You can find the exact mailing address by searching the IRS website or using the IRS tool for where to file paper tax returns by state and form number

• If you live outside the United States:

  • Without payment: Mail to
    Department of the Treasury
    Internal Revenue Service
    Austin, TX 73301-0215
    USA

  • With payment: Mail to
    Internal Revenue Service
    P.O. Box 1303
    Charlotte, NC 28201-1303
    USA

  • If using a private delivery service (like UPS, FedEx, DHL):
    Austin - Internal Revenue Submission Processing Center
    3651 S IH 35,
    Austin, TX 78741
    USA

Additional Tips

• Ensure your envelope has the correct postage and is postmarked by the tax filing deadline to be considered on time

• If mailing via USPS, you can request a postmark at the post office for proof of timely mailing

• Always write both the destination and return addresses clearly or use printed mailing labels

For the most accurate and up-to-date mailing address, visit the IRS page titled "Where to file paper tax returns with or without a payment" and enter your state and form number

. In summary, check the IRS website or IRS publications for the precise mailing address based on your state and payment status, and use the addresses above if you live abroad.