Where to File Paper Tax Returns With or Without a Payment

Where to File Description

Individual Tax Returns by State

Addresses by state for Form 1040, 1040-SR, 1040ES, 1040V, 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.

Form Number

Mailing addresses for all types of returns: individual, corporation, partnership, and many others. Each form has its own page with the needed address for example 1040, 1040-SR, 1040X, 7004  and 941.

Tax Exempt and Government Entities

Where to file addresses for tax exempt and government entities.