Due to staffing issues, processing paper tax returns could take several weeks longer. Taxpayers and tax professionals are encouraged to file electronically.
E-file for free using the IRS Free File service or by using online fillable forms.
Addresses by state for Form 1040, 1040-SR, 1040-ES, 1040-V, amended returns, and extensions (also addresses for taxpayers in foreign countries, U.S. possessions, or with other international filing characteristics)
Taxpayers or Tax Professionals can use certain Private Delivery Services (PDS) designated by the IRS to meet the "timely mailing as timely filing/paying" rule for tax returns and payments.
Mailing addresses for all types of returns: individual, corporation, partnership, and many others. Each form number has its own page with the needed address for example 1040, 1040-SR, 1040-X, 7004 and 941.
If you are a taxpayer or tax professional filing an individual federal tax return for International, use the return type below for the appropriate filing addresses.
If you are a taxpayer or tax professional filing an individual federal tax return for International, use the return type below for the appropriate filing addresses:
These Where to File addresses are to be used only by taxpayers and tax professionals filing individual federal tax returns in during Calendar Year 2023.