IRS Mailing Addresses For Form 1040, 1040-SR, 1040-NR

Where to Mail Federal Tax Return

IRS Mailing address

The IRS mailing addresses listed here are for IRS federal tax returns only; find your state tax return mailing addresses here. These addresses are to be used either by taxpayers and tax professionals filing Form 1040 or 1040-SR for the current or prior filing years; eFiled Returns do not have to be mailed in.

Your actual IRS tax return mailing address depends on the state or territory that you live or reside in now, whether you expect an IRS tax refund or are submitting a tax payment, and, in some cases, on the type of Form 1040 that you are filing. Here are a few points regarding the mailing of your return:

File or e-File my Tax Return

Spare yourself the paper return and mailing hassle; prepare and e-File these Federal IRS 1040 Forms together with your state tax return form on eFile.com. However, there are IRS or State Tax Forms you might not be able to eFile. The eFile Tax App supports the preparation of these forms, but you may have to print and mail them in as per federal law.

However, if you miss the October e-File deadline, you can access the tax forms for back taxes here. You can complete previous tax year forms conveniently online here on eFile.com and sign them electronically before you download, print, and mail them to address listed below based on your state residency. Back taxes are generally also mailed to the addresses listed below, but certain addresses have changed over the years.

Find tax amendment mailing addresses.

Send by UPS,
FedEx, etc.
or US Postal

Important: Do not mail your state tax returns to any of the addresses listed below. For state return mailing addresses, find the respective address(es) via the link.

IRS Mailing Addresses by Residence & Form

Below, find tables with addresses by residency. You will be mailing your returns to specific addresses based on the type of 1040 Form you are filing. Send in your return and include copies of your income forms if you prepared your return with eFile.com.

In general, we recommend preparing and e-filing over mailing your returns. Why? It is safer, quicker, and more efficient. Prepare your returns with eFile.com and see how we guarantee the safe and secure e-filing of your federal and state returns

Send Via UPS, FedEx, etc. to the IRS

If you elect to use a private delivery service (PDS), you will want to use the addresses in the table below instead of the by-state addresses.

IRS Center
Processing Center Private Address
Attention: The addresses in this section are ONLY if you send via a private sender service, such as FedEx or UPS, that require a street mailing address. If you are sending via United States Postal Service, select from the addresses listed below by state.
Step 1: Identify the IRS processing center location based on your current resident state or IRS tax return mailing address, the address based on the form, and whether your owe taxes or expect a tax refund.
Step 2: If you plan to send via private service, identify the IRS center and lookup the associated private sender address.
Options to contact the IRS
UPS, FedEx, etc. ONLY
Kansas Processing Center Address
Kansas City - Internal Revenue Submission Processing Center
333 W. Pershing
Kansas City, MO 64108
UPS, FedEx, etc. ONLY
Austin Processing Center Address
Austin, Texas - Internal Revenue Submission Processing Center
3651 S IH35
Austin TX 78741
UPS, FedEx, etc. ONLY
Fresno Processing Center Address
Fresno - Internal Revenue Submission Processing Center
5045 East Butler Avenue
Fresno, CA 93727
UPS, FedEx, etc. ONLY
Ogden Processing Center Address
Ogden - Internal Revenue Submission Processing Center
1973 Rulon White Blvd.
Ogden, UT 84201

Nonresidents Filing Form 1040, 1040SR, 1040NR, 1040PR, and 1040SS

If you are a U.S. citizen living abroad or a nonresident alien living in the U.S., use the following addresses. Nonresident aliens use this address regardless of the state you reside in.

For Residents of...
No Payment Attached
Payment Attached
Any foreign country, a United States possession or territory*, or if you use an APO or FPA address, or if you file Form 2555 or 4563, or if you are a dual-status alien.
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

*If you live in Puerto Rico, Guam, U.S. Virgin Islands, American Samoa, or Northern Mariana Islands, review IRS Publication 570, Tax Guide for Individuals with Income from U.S. Possessions.

IRS Mailing Addresses by State

For U.S. Residents, the IRS has six main addresses for mailing in Ogden, Utah, Kansas City, Missouri, Louisville, Kentucky, Cincinnati, Ohio, Austin, Texas, and Charlotte, North Carolina. These vary based on whether you are attaching payment or expect a refund. Find the IRS Ogden Utah address, the IRS Kansas City address, and more by state below.

Click on the state you live or reside in - most likely the same address as on your tax return - below and find the mailing address for your IRS tax forms. The IRS mailing addresses listed below can also be stored and/or printed by clicking the link.

Alabama Resident

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214

Alaska Resident

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

Arizona Resident

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

Arkansas Resident

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

California Resident

Form
No Payment Attached
Payment Attached
1040

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002

Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

Colorado Resident

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

Connecticut

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

Delaware

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

District of Columbia

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

Florida

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214

Georgia

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214

Hawaii

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

Idaho

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

Illinois

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

Indiana

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

Iowa

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

Kansas

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

Kentucky

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

Louisiana

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214

Maine

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

Maryland

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

Massachusetts

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

Michigan

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

Minnesota

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

Mississippi

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214

Missouri

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

Montana

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

Nebraska

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

Nevada

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

New Hampshire

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

New Jersey

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

New Mexico

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

New York

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

North Carolina

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214

North Dakota

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

Ohio

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

Oklahoma

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

Oregon

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

Pennsylvania

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

Rhode Island

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

South Carolina

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214

South Dakota

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

Tennessee

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214

Texas

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214

Utah

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

Vermont

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

Virginia

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

Washington

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

West Virginia

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

Wisconsin

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-1000

Wyoming

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
Internal Revenue Service
P.O. Box 802501
Cincinnati, OH 45280-2501

American Samoa

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Guam

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Northern Mariana Islands

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Puerto Rico

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

U.S. Virgin Islands

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Note: for some of the western states, the following addresses were previously used:

  • No payment attached : Department of the Treasury | Internal Revenue Service | Fresno, CA 93888-0002
  • With payment attached: Internal Revenue Service | P.O. Box 7704 | San Francisco, CA 94120-7704.

The IRS closed these California processing centers in June of 2021.

U.S. Citizens and Residents with Foreign Addresses

Form
No Payment Attached
Payment Attached
1040
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
1040NR
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

Where to Mail Form 941

The deadlines to file quarterly returns for employers are generally the end of the month following a quarter. For example, for wages paid during Q1 (January - March), the first 941 would be due April 30. If the end of the month falls on a weekend of holiday, the deadline is moved to the next business day.

Note: we at eFile.com currently only support the preparation and e-filing of individual income tax returns via Form 1040 and individual income state returns.

The IRS does accept e-filed 941 Forms for Employer's Quarterly Federal Tax Returns and they encourage employers to e-file rather than mail. Otherwise, use the addresses below to mail your 941 Return based on the state the business operates and whether or not you owe taxes.

For Businesses In
No Payment Attached
Payment Attached
Connecticut, Delaware, District of Columbia, Illinois, Indiana, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, Ohio, Pennsylvania, Rhode Island, Vermont, West Virginia, Wisconsin
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0005
Internal Revenue Service
PO Box 806532
Cincinnati, OH 45280-6532
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0005
Internal Revenue Service
P.O. Box 932100
Louisville, KY 40293-2100
Georgia, Kentucky, North Carolina, South Carolina, Tennessee, Virginia
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
Internal Revenue Service
P.O. Box 806531
Cincinnati, OH 45280-6531
No principal place of business nor legal residence in any state
Department of the Treasury
Internal Revenue Service
PO Box 409101
Ogden, UT 84409
Internal Revenue Service
P.O. Box 932100
Louisville, KY 40293-2100
Special filing addresses for exempt organizations; Indian tribal governmental entities; and other governmental entities, regardless of location
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0005
Internal Revenue Service
P.O. Box 932100
Louisville, KY 40293-2100

Print, Sign and Mail Your Return

Most returns can be e-filed, but some may need to be mailed or you may need to mail your return for other reasons. To mail your return, follow the instructions below.

Sign in to your eFile.com account and confirm that all of your information entered is correct. Be sure to check your forms under Federal Taxes > Review and review the bank account provided. Then, click on the My Account link in the top menu.

Click on the PDF icon for the tax return you want to mail in which will open the PDF in a new window. Print this full document as you will need various parts of it.

Separate the printed document into sections:

  1. Federal return
  2. Each state return.


1. Mailing Your Federal IRS Tax Return

Confirm the bank information is correct on the return if you are having your refund deposited to a bank account. As of 2020, when you mail your return, you can provide a bank account for direct deposit.

Sign page 2 of the Form 1040 and date it as well. Make sure the Occupation field is filled in and complete the IP PIN boxes if you were assigned one by the IRS (you do not need this, but if you know it, you can enter it). If you are married and filing a joint return, your spouse will also have to complete their portion of the signature section. Your federal tax return is not considered a valid return unless it is signed. You may also consider providing a phone number in the line item.

1040 Form Mail Return - Sign and Date

Attach any schedules and forms behind your Form 1040 in the order of the "Attachment Sequence No." shown in the upper right-hand corner of the schedule or form - see image below. For supporting statements, letters, etc., arrange them in the same order as the schedules or forms they support and attach them last. Attach copies of income forms W-2, 1099, and other income documents to the front of your Form 1040.

Attach Tax Form Sequence

The IRS address you use depends on where you live and whether you are enclosing a check or expecting a refund - check the addresses above on this page. You should send your return through the U.S. Postal Service with a method for delivery tracking so you will know when the IRS receives your tax return. Note that it could take up to 6-8 weeks for the IRS to process your mailed tax return.

2. Mailing Your State Tax Return

To file your state return(s) by mail, you will follow a similar process to the federal return.

Confirm the bank information is correct on the return if you are having your refund deposited to a bank account. Make sure to sign and date the main form, then attach all of the supporting documents and income forms, similar to the federal tax return instructions above.

State Mailing Address

The proper state mailing address to send your return is typically on the main state tax form page of your PDF. You may also find the proper mailing address on the eFile.com state page for your state. Click on your state in the interactive map below and you will be taken to your state page where the proper mailing address will be at the bottom of the individual state page.

You should send your state return through the U.S. Postal Service with a method for delivery tracking. This way, you will know when the state receives your return.

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