Where you mail a paper federal income tax return depends on (1) which form you are filing (for example, Form 1040/1040-SR vs. 1040-X), (2) your state or territory of residence, and (3) whether you are including a payment. Mailing addresses can change, so always use the most current information on IRS.gov or in the latest year’s form instructions.

Step 1 — Use the IRS “Where to File Paper Tax Returns” Page (Fastest Way)

The IRS maintains a current page that links you to the correct mailing address for:

Form 1040 / 1040-SR (original returns)

Form 1040-ES and 1040-V (estimated payments and payment vouchers)

Amended returns (Form 1040-X)

Extensions

International / foreign address filers

Start on the IRS “Where to File Paper Tax Returns With or Without a Payment” page and select your form and situation. In case you have any questions or confusion, you can also seek professional tax support at Monily.

Step 2 — If You Are Mailing Form 1040 or 1040-SR, Use the IRS “Where to File” Address Table

The IRS provides Form 1040/1040-SR mailing addresses by state, and it separates addresses based on whether you are enclosing a payment or not enclosing a payment. Use the table on IRS.gov (or the address instructions in the current-year Form 1040/1040-SR instructions) that matches your state or territory and whether you are including a check or money order.

Step 3 — If You Are Amending a Return (Form 1040-X), Check for EFile Eligibility First, Then Use the 1040-X “Where to File” Address if You Must Mail

Many individual Form 1040-X amended returns can now be filed electronically using tax software or an efile provider, especially for the current tax year and the two prior years. If you are eligible to efile Form 1040-X, you do not need to mail a paper amended return.

If you must mail a paper Form 1040-X (for example, for certain older years or situations), use the IRS “Where to File” resource or the current Form 1040-X instructions to find the correct mailing address, which is generally listed by state or region.

Step 4 — If You Use FedEx/UPS/DHL, Do Not Use the P.O. Box

If you mail using an IRS designated Private Delivery Service (PDS), you must use the IRS street address for the applicable submission processing center (not the P.O. Box). The IRS provides:

A list of designated PDS services, and

A list of submission processing center street addresses (Austin, Kansas City, Ogden) for private delivery services only.

When using a PDS, use the street address for the submission processing center that corresponds to your form type and situation, as shown on IRS.gov.

Special Note — IRS Notices and Other Special Addresses

If you are responding to an IRS notice or letter, use the specific mailing address printed on that notice or letter, even if it differs from the general “Where to File” address tables.

State Law Note

This answer is federal-only. If you are also mailing a state income tax return, the mailing address is set by the state revenue department under state law, and it often differs from the IRS address. Always use the current address provided by your state’s tax or revenue agency. For professional assistance, speak to one of our tax experts today.

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