These Where to File addresses are to be used only by taxpayers and tax professionals filing Form 1040-X during calendar year 2025.
If you live in: | THEN mail Form 1040X and attachments to: |
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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 |
Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, Oklahoma, Texas | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 |
Alaska, Arizona, California, Colorado, Hawaii, 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 |
A foreign country, U.S. possession or territory; * or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563; or are a dual-status alien. | Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 |
* If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Marian Islands, See Pub. 570 | See Pub. 570 |