Taxpayers who are filing a mailed-in tax return must send their 1040 along with its attachments to the Internal Revenue Service. The mailing address for Form 1040 is different depending on where you live and whether you send the return with or without payment. When mailing Form 1040, use USPS as it’s the only delivery service that can deliver to P.O. boxes. If you use any other delivery service other than USPS, your mail will be returned to you. That’s, of course, assuming the courier even accepting your package.
Here is where to mail Form 1040 for the 2023 taxes you’re filing in 2024.
Make sure to send every document in a large enough envelope that you don’t have to fold your documents. When folded, some of the boxes on your return might become unreadable, making the processing of your tax return hard for the IRS agent that will review it.
Mail Form 1040 and 1040-SR to:
| State | With Payment | Without Payment |
|---|---|---|
| Alabama, North Carolina, South Carolina | Internal Revenue Service P O Box 1214 Charlotte, NC 28201-1214 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 |
| Alaska, California, Hawaii, Washington | Internal Revenue Service P.O. Box 7704 San Francisco, CA 94120-7704 | Department of the Treasury Internal Revenue Service Fresno, CA 93888-0002 |
| Arizona, Colorado, Idaho, Kansas, Montana, Nebraska, Nevada, New Mexico, Oregon, North Dakota, South Dakota, Utah, Wyoming | Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 |
| Arkansas, Georgia, Indiana, Iowa, Kentucky, Missouri, New Jersey, Oklahoma, Tennessee, Virginia | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 |
| Connecticut, District of Columbia, Maryland, Rhode Island, West Virginia | Internal Revenue Service P. O. Box 931000 Louisville, KY 40293-1000 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 |
| Delaware, Maine, Massachusetts, New Hampshire, New York, Vermont | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 37008 Hartford, CT 06176-7008 |
| Florida, Louisiana, Mississippi, Texas | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 |
| Pennsylvania | Internal Revenue Service P.O. Box 37008 Hartford, CT 06176-7008 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 |
Mail Form 1040-X to:
| State | Mailing Address With or Without Payment |
|---|---|
| Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, Oklahoma, Texas | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 |
| Alaska, California, Hawaii | following address: Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| Arizona, Colorado, Idaho, Iowa, Kansas, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, Wyoming | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
Mail Form 1040-ES to:
| State | Mailing Address With or Without Payment |
|---|---|
| Alabama, Florida, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| Alaska, Arizona, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, New Mexico, Ohio, Oregon, North Dakota, South Dakota, Utah, Washington, Wyoming | Internal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502 |
| Arkansas, Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Oklahoma, Pennsylvania, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
Mail Form 1040-NR to:
| State | With Payment | Without Payment |
|---|---|---|
| Any State | Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303 USA | Department of the Treasury Internal Revenue Service Austin, Texas 73301-0215 |