Form 1040 Mailing Address

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