Where to Mail Your Individual Federal Tax Returns (Forms 1040, 1040A, 1040EZ, 1040NR, 1040NR-EZ) for the United States

When taxpayers complete their annual individual federal tax returns in paper format, they then need to determine the correct mailing address where their returns are filed. These addresses are provided in the instruction booklets but sometimes the booklets are misplaced or are marred by food and other stains or are not on hand for other reasons.

This article presents this information so that filers can determine the correct Internal Revenue Service Center address for their returns. Confusion and delay result when returns are mailed to the incorrect IRS Center. Taxpayers who are expecting refunds certainly want to receive them as quickly as possible. Mailing to the correct IRS Center address is the first step to timely receipt of refunds.

Addresses are provided for filing these 1040 forms:

• 1040 (U.S. Individual Income Tax Return [long form]),
• 1040-A (U.S. Individual Income Tax Return [short form]),
• 1040-EZ (Income Tax Return for Single and Joint Filers With No Dependents),
• 1040-NR (U.S. Nonresident Income Tax Return),
• 1040-NR-EZ (U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents).

Mailing Addresses for Tax Returns Filed Timely (on or before the due date): District of Columbia and Fifty States

Individual taxpayers living in the District of Columbia or in one of the 50 states mail their returns to the Internal Revenue Service Centers for their region. Each region has two different centers: one is for returns filed without payments included, usually because filers expect refunds; the other is for returns filed with payments included. The 4-digit extension of the zip code for the IRS Centers differ according to the return that the taxpayer is filing (1040, 1040A, 1040EZ).

There are three centers for returns without payments included:

• Fresno, California;
• Kansas City, Missouri;
• Austin, Texas.

Fresno services two regions; Kansas City services three regions; Austin services one.

There are six centers for returns with payments included:

• San Francisco, California;
• Hartford, Connecticut;
• Atlanta, Georgia;
• St. Louis, Missouri;
• Charlotte, North Carolina;
• Cincinnati, Ohio.

There are six tables because each region is differentiated by a specific center for returns with payments included.

Within each table, states assigned to that particular combination of service centers are listed alphabetically and in single file.

U.S. federal tax returns also are required from taxpayers in special situations:

• living in a U.S. possession or territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, U.S. Virgin Islands);
• living in a foreign country;
• having an APO or FPO address;
• having an alien dual-status;
• excluding foreign earned income.

For American Samoa, residents who are not bona fide only use one service center whereas bona fide residents observe the stateside pattern of differentiating between addresses for returns with payments and those without.

For the Commonwealth of Puerto Rico, mailing addresses are the same, regardless of whether taxpayers are bona fide residents or not bona fide residents.

Guam, Northern Mariana Islands, and U.S. Virgin Islands distinguish service centers according to status as bona fide residents, citizens, or non bona fide residents.

All pertinent addresses are provided in the following tables.

Forms (with instructions included) and publications are available on the Internal Revenue Service website, http://www.irs.gov/

This material may be obtained by

(1) printing from the website

(2) requesting in writing that the IRS mail them to you

(3) requesting on the telephone that the IRS mail them to you

To print from the website, either select Forms and Publications from the top left column on the IRS home screen or go directly to that screen at http://www.irs.gov/formspubs/ and select either Form and Instruction Number or Publication Number.

Send your written request for specific forms and publications to

Internal Revenue Service

1201 N. Mitsubishi Motorway

Bloomington, IL 61705-6613

An Order Form listing commonly ordered forms (1040 series, schedules, etc.) and publications (501 Exemptions, Standard Deduction, and Filing Information, etc.) is included in instruction booklets and publications. It is not necessary to include this form with the written request.

Make your phone request by dialing 1-800-829-3676.

Requests in writing or by telephone are normally processed and delivered within one to two weeks. Delays may occur during December and January.

Form 1040 Instructions (Cat. No. 24811V: Department of the Treasury Internal Revenue Service)

http://www.irs.gov/pub/irs-pdf/i1040.pdf

Form 1040-X Instructions Revised December 2011 (Cat. No. 11362H: Department of the Treasury Internal Revenue Service)

http://www.irs.gov/pub/irs-pdf/i1040x.pdf

Publication 17 Your Federal Income Tax for Individuals: For use in preparing 2011 returns (Cat. No. 10311G: Department of the Treasury Internal Revenue Service, November 24, 2009)

http://www.irs.gov/pub/irs-pdf/p17.pdf

Copyright June 19, 2010 by Stessily. Last updated April 16, 2012.