If you’re filing your federal tax return by mail, the location depends on where you live and whether you’re including a payment. Below are some key IRS addresses. You can also find more information by visiting the IRS Where to File page.

Address for Form 1040

• Without Payment:
  Department of the Treasury
  Internal Revenue Service
  Fresno, CA 93888-0002
• With Payment:
  Internal Revenue Service
  P.O. Box 1214
  Charlotte, NC 28201-1214

Mailing Addresses for Common Tax Forms

Tax Form	Without Payment Mailing Address	With Payment Mailing Address
Form 1040 (Individual Return)	Department of the Treasury, Internal Revenue Service, Fresno, CA 93888-0002	Internal Revenue Service, P.O. Box 1214, Charlotte, NC 28201-1214
Form 1040X (Amended Return)	Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0052	Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000
Form 941 (Employer’s Quarterly Tax Return)	Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0005	Internal Revenue Service, P.O. Box 37941, Hartford, CT 06176-7941
Form 1120 (Corporate Tax Return)	Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0012	Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409-0101

Tips for Mailing Your Return

• Use the correct IRS mailing address based on your location and form type.
• Make sure to include any required payments, attaching them securely to your tax form.
• Use certified mail or another method with tracking to ensure your return is received.

Frequently Asked Questions