IF you live in� THEN use this Address if you: Are requesting a refund� Are not requesting a refund�
Florida, Georgia, South Carolina
Internal Revenue Service Center
Atlanta, GA 39901-0102
Internal Revenue Service Center
Atlanta, GA 39901-0002
New Jersey, New York (New York City and counties of Nassau, Rockland, Suffolk and Westchester)
Internal Revenue Service Center
Holtsville, NY 00501-0102
Internal Revenue Service Center
Holtsville, NY 00501-0002
New York (all other counties), Connecticut, Maine, Massachusetts, New Hampshire, Rhode Island, Vermont
Internal Revenue Service Center
Andover, MA 05501-0102
Internal Revenue Service Center
Andover, MA 05501-0002
Illinois, Iowa, Minnesota, Missouri, Wisconsin
Internal Revenue Service Center
Kansas City, MO 64999-0102
Internal Revenue Service Center
Kansas City, MO 64999-0002
Delaware, District of Columbia, Maryland, Pennsylvania, Virginia
Internal Revenue Service Center
Philadelphia, PA 19255-0102
Internal Revenue Service Center
Philadelphia, PA 19255-0002
Indiana, Kentucky, Michigan, Ohio, West Virginia
Internal Revenue Service Center
Cincinnati, OH 45999-0102
Internal Revenue Service Center
Cincinnati, OH 45999-0002
Kansas, New Mexico, Oklahoma, Texas
Internal Revenue Service Center
Austin, TX 73301-0102
Internal Revenue Service Center
Austin, TX 73301-0002
Alaska, Arizona, California (counties of Alpine, Amador, Butte, Calaveras, Colusa, Contra Costa, Del Norte, El Dorado, Glenn, Humboldt, Lake, Lassen, Marin, Mendocino, Modoc, Napa, Nevada, Placer, Plumas, Sacramento, San Joaquin, Shasta, Sierra, Siskiyou, Solano, Sonoma, Sutter, Tehama, Trinity, Yolo and Yuba), Colorado, Idaho, Montana, Nebraska, Nevada, North Dakota, Oregon, South Dakota, Utah, Washington, Wyoming
Internal Revenue Service Center
Ogden, UT 84201-0102
Internal Revenue Service Center
Ogden, UT 84201-0002
California (all other counties), Hawaii
Internal Revenue Service Center
Fresno, CA 93888-0102
Internal Revenue Service Center
Fresno, CA 93888-0002
Alabama, Arkansas, Louisiana, Mississippi, North Carolina, Tennessee
Internal Revenue Service Center
Memphis, TN 37501-0102
Internal Revenue Service Center
Memphis, TN 37501-0002
All APO and FPO addresses, American Samoa, nonpermanent residents of Guam or the Virgin Islands*, Puerto Rico (or if excluding income under Internal Revenue Code section 933), a foreign country: U.S. citizens and those filing Form 2555, 2555-EZ, or 4563
Internal Revenue Service Center
Philadelphia, PA 19255-0215
USA
Internal Revenue Service Center
Philadelphia, PA 19255-0215
USA
*
Permanent residents of Guam should use: Department of Revenue and Taxation, Government of Guam. P.O. Box 23607, GMF, GU 96921; permanent residents of the Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas, Charlotte Amalie, St. Thomas, VI 00802.If you are using USPS, use the the addresses in Table 1. If you’re using FedEx, UPS, or DHL see Table 2.
Table 1: USPS IRS Tax Return Mailing Address for Form 1040 (updated 2022)
If you life in… | and ARE NOT enclosing a payment then use this address | and ARE enclosing a payment then use this address |
Alabama | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
Alaska | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501 |
Arizona | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
Arkansas | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
California | Department of Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501 |
Colorado | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
Connecticut | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
Delaware | 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 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
Florida | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
Georgia | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
Hawaii | Department of Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501 |
Idaho | Department of Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
Illinois | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
Indiana | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
Iowa | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
Kansas | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
Kentucky | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
Louisiana | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
Maine | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
Maryland | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
Massachusetts | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
Michigan | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
Minnesota | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
Mississippi | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
Missouri | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
Montana | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
Nebraska | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
Nevada | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
New Hampshire | 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 | 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 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
New York | 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 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
North Dakota | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
Ohio | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
Oklahoma | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
Oregon | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
Pennsylvania | 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 | 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 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
South Dakota | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
Tennessee | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
Texas | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
Utah | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
Vermont | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
Virginia | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
Washington | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
West Virginia | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
Wisconsin | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
Wyoming | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
International | Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA | Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303 USA |
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source: IRS.gov
Table 2: FedEx, UPS, and DHL Tax Return Mailing Address for Form 1040 (updated 2022)
See Table 1 for the City where the submission center is located for taxpayers living in your state.
Private Delivery Services should deliver returns, extensions and payments to the following Submission Processing Center street addresses only:
Austin – Internal Revenue Submission Processing Center
3651 S IH35,
Austin TX 78741
Kansas City – Internal Revenue Submission Processing Center
333 W. Pershing,
Kansas City, MO 64108
Ogden – Internal Revenue Submission Processing Center
1973 Rulon
White Blvd.
Ogden, UT 84201
source: IRS.gov
IRS Recommends E-Filing
The IRS recommends e-filing tax returns since processing paper tax returns can take several weeks longer.
Cutting it close – the mailbox rule
Can you mail your tax return on the same day that it’s due?
Yes, a document delivered by U.S. mail (USPS) is considered timely if (1) the envelope is properly addressed to the recipient with sufficient postage, (2) the postmark date falls on or before the deadline, and (3) the document is mailed on or before that date.
If sending via private delivery services, only the following services are designated by the IRS to meet the “timely mailing as timely/filing/paying” rule:
DHL Express:
- DHL Express 9:00
- DHL Express 10:30
- DHL Express 12:00
- DHL Express Worldwide
- DHL Express Envelope
- DHL Import Express 10:30
- DHL Import Express 12:00
- DHL Import Express Worldwide
FedEx:
- FedEx First Overnight
- FedEx Priority Overnight
- FedEx Standard Overnight
- FedEx 2 Day
- FedEx International Next Flight Out
- FedEx International Priority
- FedEx International First
- FedEx International Economy
UPS:
- UPS Next Day Air Early A.M.
- UPS Next Day Air
- UPS Next Day Air Saver
- UPS 2nd Day Air
- UPS 2nd Day Air A.M.
- UPS Worldwide Express Plus
- UPS Worldwide Express
source: IRS.gov