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 has different mailing addresses for paper tax returns based on these factors.
General Guidance:
- If you are not including a payment (e.g., expecting a refund), you mail your Form 1040 to one set of addresses.
- If you are including a payment , you mail it to a different address.
- The IRS provides a detailed list of mailing addresses by state and by whether a payment is enclosed.
Examples of IRS Mailing Addresses by State:
States/Regions| Without Payment (Refund Expected) Mailing Address| With
Payment Mailing Address
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Alabama, Georgia, Kentucky, New Jersey, North Carolina, South Carolina,
Tennessee, Virginia| Department of the Treasury, Internal Revenue Service,
Kansas City, MO 64999-0014| Internal Revenue Service, P.O. Box 931000,
Louisville, KY 40293-1000
Florida, Louisiana, Mississippi, Texas| Department of the Treasury, Internal
Revenue Service, Austin, TX 73301-0014| Internal Revenue Service, P.O. Box
1214, Charlotte, NC 28201-1214
Alaska, Arizona, California, Colorado, Hawaii, Idaho, New Mexico, Nevada,
Oregon, Utah, Washington, Wyoming| Department of the Treasury, Internal
Revenue Service, Fresno, CA 93888-0014| Internal Revenue Service, P.O. Box
7704, San Francisco, CA 94120-7704
Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Montana,
Nebraska, North Dakota, Ohio, Oklahoma, South Dakota, Wisconsin| Department of
the Treasury, Internal Revenue Service, Fresno, CA 93888-0014| Internal
Revenue Service, P.O. Box 802501, Cincinnati, OH 45280-2501
Delaware, Maine, Massachusetts, Missouri, New Hampshire, New York, Vermont|
Department of the Treasury, Internal Revenue Service, Kansas City, MO
64999-0014| Internal Revenue Service, P.O. Box 37910, Hartford, CT 06176-7008
Connecticut, District of Columbia, Maryland, Pennsylvania, Rhode Island, West
Virginia| Department of the Treasury, Internal Revenue Service, Ogden, UT
84201-0014| Internal Revenue Service, P.O. Box 37910, Hartford, CT 06176-7910
(These are examples; you should verify your exact mailing address based on your state and filing situation)
Additional Tips:
- Always check the latest IRS mailing addresses on the official IRS website before mailing.
- Use proper postage and consider using Certified Mail or USPS services that provide proof of mailing and tracking.
- Make sure your tax return is postmarked by the filing deadline to be considered on time
For the most accurate and up-to-date mailing address, you can use the IRS tool or refer to IRS Publication or the IRS website page titled "Where to File Paper Tax Returns" which lists addresses by form type and state
