What is the address for mailing federal tax returns

The address for mailing federal tax returns in the United States depends on the type of return and the taxpayer's location. Here are the addresses for mailing federal tax returns:

Individual Income Tax Returns (Form 1040)

• If you live in:

  • Alabama, Arkansas, Florida, Georgia, Kentucky, Louisiana, Mississippi, North Carolina, Oklahoma, South Carolina, Tennessee, or Virginia: Internal Revenue Service, P.O. Box 12192, Charlotte, NC 28277-2192
  • Delaware, District of Columbia, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Nebraska, New Jersey, New York, Ohio, Pennsylvania, Wisconsin: Internal Revenue Service, P.O. Box 802501, Cincinnati, OH 45280-2501
  • Connecticut, Maine, Massachusetts, New Hampshire, New York, Rhode Island, Vermont: Internal Revenue Service, P.O. Box 7249, Andover, MA 01810-7249
  • Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming: Internal Revenue Service, P.O. Box 7704, San Jose, CA 95150-7704

• If you are a military taxpayer or living abroad: Internal Revenue Service, P.O. Box 6500, San Francisco, CA 94128-6500

Business and Other Tax Returns

• Form 1120 (Corporate Income Tax Return): Internal Revenue Service, P.O. Box 802501, Cincinnati, OH 45280-2501
• Form 1065 (Partnership Return): Internal Revenue Service, P.O. Box 802501, Cincinnati, OH 45280-2501
• Form 941 (Employer's Quarterly Federal Tax Return): Internal Revenue Service, P.O. Box 802501, Cincinnati, OH 45280-2501
• Form 940 (Employer's Annual Federal Unemployment Tax Return): Internal Revenue Service, P.O. Box 802501, Cincinnati, OH 45280-2501

E-filed Tax Returns

If you e-file your tax return, you do not need to mail a paper copy. The IRS will process your return electronically.

Important Notes

• Make sure to use the correct address for your tax return, as using the wrong address may delay processing.
• If you are mailing a payment with your tax return, use the same address as the return.
• If you are mailing a payment only, you can use the following addresses:
  • Internal Revenue Service, P.O. Box 802501, Cincinnati, OH 45280-2501 (for payments from the 50 states, the District of Columbia, and Puerto Rico)
  • Internal Revenue Service, P.O. Box 7704, San Jose, CA 95150-7704 (for payments from Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, Washington, and Wyoming)

Remember to keep a copy of your tax return and any supporting documents for your records.