If you have decided to skip the e-file queue and trust the United States Postal Service with your financial life, knowing Where To Mail Form 1040 is the single most critical step in the process. While millions of taxpayers now file electronically, mailing a paper tax return remains a necessary reality for many, whether due to identity theft issues, specific amendment requirements, or simply a preference for physical records. However, the Internal Revenue Service (IRS) does not make it as simple as sending a letter to “The Tax Man, Washington, D.C.” For the 2025 tax year (filed in 2026), your specific mailing address depends entirely on two factors: the state you live in and whether you are enclosing a check. Sending your return to the wrong processing center can delay your refund by weeks or even months. This guide will walk you through the logic of IRS processing centers, how to handle private delivery services like FedEx or UPS, and the essential “With Payment” vs. “Without Payment” rule that trips up thousands of filers every year.
The Golden Rule: Payment Vs. No Payment
The most common mistake paper filers make is ignoring the “two-column” system in the IRS instructions. The IRS separates mail into two distinct streams to process money faster.
If you are enclosing a payment (check or money order), your return goes to a specific address, often a “lockbox” at a bank or a specific Department of the Treasury P.O. Box. This ensures your money is deposited immediately.
If you are not enclosing a payment (because you are getting a refund or owe nothing), your return goes to a different Department of the Treasury address. Sending a refund-only return to a payment address clogs the system, while sending a check to a refund address delays the processing of your payment, which could theoretically trigger interest charges if the check isn’t cashed by the deadline.
Finding Your State’s Specific IRS Address
Because the IRS balances the workload across huge processing centers—primarily in Kansas City, MO, Austin, TX, and Ogden, UT—your address depends on your state of residence. While we cannot list all 50 variations here without turning this article into a phone book, you can find your exact address on the official IRS Where to File page.
However, here is a general breakdown of the major regions for the 2025 tax season:
- Florida, Louisiana, Mississippi, Texas: You typically mail to the Austin, TX internal revenue submission processing center.
- New York, Connecticut, Maine, Massachusetts: You likely mail to Kansas City, MO.
- California, Oregon, Washington: You generally send your forms to Ogden, UT.
Note: Always verify the exact P.O. Box number on the official IRS site or the Form 1040 instructions, as they can change slightly from year to year.
Using Private Delivery Services (FedEx, UPS, DHL)
If you are racing against the clock and want tracking capabilities that standard mail might not offer, you can use a Private Delivery Service (PDS). However, you cannot send FedEx, UPS, or DHL packages to an IRS P.O. Box. They will be returned to you.
You must use the specific street addresses for the submission processing centers. For 2026 filing, these are the three authorized physical locations:
- Austin Submission Processing Center:
3651 S. IH-35, Austin, TX 78741 - Kansas City Submission Processing Center:
333 W. Pershing Road, Kansas City, MO 64108 - Ogden Submission Processing Center:
1973 Rulon White Blvd., Ogden, UT 84201
Assembling Your Packet The Right Way
Believe it or not, how you staple your papers matters. The IRS scanning machines are high-speed industrial beasts. To ensure your return survives the journey:
- Do not staple your check to the return. Use a paperclip or place it loose in the envelope (but not folded).
- Staple forms in order. The 1040 goes on top, followed by Schedules (1, 2, 3), and then attachments like W-2s or 1099s.
- Sign it! A paper return without a physical signature is considered invalid and will be mailed back to you, potentially causing you to miss the deadline.
What If I Live Outside The United States?
Expats and military personnel stationed abroad have a designated processing center. Regardless of your last state of residence, if you currently live in a foreign country, you typically mail your return to the Austin, TX facility (specifically P.O. Box 1303, Charlotte, NC for payments, or the Austin Department of the Treasury address for refunds).
FAQs
Q: Can I staple my check to my tax return?
A: No. The IRS asks that you leave checks loose or paperclipped so they can be separated and deposited quickly without damaging the documents.
Q: Which address do I use if I am using FedEx or UPS?
A: You must use the designated “street address” for the processing center (Austin, Kansas City, or Ogden), not the standard P.O. Box.
Q: What happens if I mail my return to the wrong IRS center?
A: It will likely still be processed, but it will be forwarded internally, which can delay your refund by several weeks or months.
Q: How do I know the IRS received my mailed return?
A: The best way is to use “Certified Mail with Return Receipt” at the post office so you get physical proof of delivery.