New Information for Form 1040-X Filers

 

Notice: Historical Content


This is an archival or historical document and may not reflect current law, policies or procedures.

E-filing is available for amending 2019 and 2020 returns that were originally e-filed. E-filing amended returns will result in much faster processing and refunds. See IRS.gov/form1040x, and Amended Return Frequently Asked Questions. Contact your tax professional or preferred tax software provider to verify their participation in amended return e-filing, for specific instructions needed to submit an amended return, and for answers to any questions. An amended return for tax year 2019 or 2020 can also be filed on paper.  As of February 2021, the most recent paper Form 1040-X is the January 2020 revision.  If you are amending your 2020 calendar year return, you should manually enter “2020” in the entry box next to “calendar year” on the line below the calendar year checkboxes. You should then complete the form as usual, using the most recent revision of Form 1040-X and the Instructions for Form 1040 for the tax year being amended.

New Mailing Addresses for Form 1040-X if You Can’t e-file

Addresses for mailing paper Forms 1040-X have changed for amended returns.
Note: All addresses must have at least three full lines of text to meet USPS requirements; USPS may reject mail that does not meet that standard--therefore, be sure to use all three lines in the addresses listed below.
 
If you are amending your return because of any of the situations listed next, use the corresponding address.

IF you are filing Form 1040-X: THEN mail Form 1040-X to:
In response to a notice you received from the IRS The address shown in the notice
With Form 1040NR or 1040NR-EZ; or from 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 or were 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 Mariana Islands, see IRS.gov/pub570.

If none of the situations listed above apply to you, mail your amended return to the address shown next that applies to you. Addresses for people living in Alabama, Alaska, Arkansas, California, Georgia, Hawaii, Illinois, Indiana, Iowa, Michigan, Minnesota, Ohio, Oklahoma, Washington, and Wisconsin have changed.

IF you live in: THEN mail Form 1040-X to:
Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, Oklahoma, or Texas Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0052
Alaska, California, or Hawaii

Through June 18, 2021 use:
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0422

Starting June 19, 2021, use:
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, or Wisconsin Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0052
Arizona, Colorado, Idaho, Iowa, Kansas, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, or Wyoming Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0052