Where Do I Send My Federal Income Tax Forms? Determining where to send your federal income tax forms is crucial for ensuring timely and accurate tax filing, directly impacting your financial standing and potential income opportunities. At income-partners.net, we understand the importance of streamlining this process, especially for business owners and investors looking to optimize their tax strategies and explore partnership opportunities for increased revenue streams. We’ll guide you through the addresses, e-filing options, and valuable resources for hassle-free tax submission.
1. Understanding the Basics of Federal Income Tax Filing
Before diving into the specific addresses for mailing your federal income tax forms, let’s cover some key concepts.
1.1. What are Federal Income Tax Forms?
Federal income tax forms are documents used to report your income, deductions, and credits to the Internal Revenue Service (IRS) for the purpose of calculating your tax liability. Common forms include:
- Form 1040: U.S. Individual Income Tax Return, used by most individual taxpayers.
- Form 1040-SR: U.S. Tax Return for Seniors, a version of Form 1040 designed for older adults with larger print and a standard deduction chart.
- Form 1040-ES: Estimated Tax for Individuals, used to pay estimated taxes throughout the year if you are self-employed, have investment income, or otherwise don’t have enough taxes withheld from your income.
- Form 1040-X: Amended U.S. Individual Income Tax Return, used to correct errors on a previously filed tax return.
- Form 4868: Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, used to request an extension of time to file your tax return.
1.2. Why Does the Filing Location Matter?
Sending your tax forms to the correct address ensures that the IRS processes your return efficiently. Incorrectly addressed returns can experience processing delays, which may affect the timing of any refunds you are expecting.
1.3. What Factors Determine Where to Send Your Forms?
Several factors determine where you should mail your federal income tax forms:
- The specific tax form you are filing: Different forms may have different mailing addresses.
- Your state of residence: The IRS uses different processing centers for taxpayers in different states.
- Whether you are including a payment: Returns with payments are often sent to different addresses than those without.
- The year for which you are filing: Always check for updated addresses each tax year, as they can change.
- International filing: Taxpayers living abroad or filing from U.S. possessions have unique addresses.
2. Where to Find the Correct Mailing Address
The IRS provides several resources to help you find the correct mailing address for your federal income tax forms.
2.1. IRS Website
The IRS website is the most reliable source for up-to-date mailing addresses. Here’s how to find the correct address:
- Visit the IRS website: www.irs.gov.
- Search for “where to file.”
- Locate the “Where to File Addresses for Taxpayers and Tax Professionals” page.
- Select the specific tax form you are filing (e.g., Form 1040, Form 1040-ES).
- Find your state of residence in the provided tables to determine the appropriate address.
2.2. Instructions for Each Tax Form
Each tax form’s instruction booklet contains the relevant mailing addresses. You can download these instructions from the IRS website. Look for the section titled “Where to File.”
2.3. IRS2Go Mobile App
The IRS2Go mobile app is a convenient way to access IRS resources, including mailing addresses. You can download the app from the Apple App Store or Google Play.
3. State-by-State Mailing Addresses for Key Tax Forms
To provide a comprehensive guide, here are the mailing addresses for Form 1040, Form 1040-ES, Form 1040-X, and Form 4868, sorted by state. These addresses are for the 2025 tax year. Keep in mind that addresses can change, so always verify the information with the IRS before mailing your return.
3.1. Alabama
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-X | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 | Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302 |
3.2. Alaska
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501 |
| 1040-ES | N/A | Internal Revenue Service P O Box 802502 Cincinnati, OH 45280-2502 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of Treasury Internal Revenue Service Ogden, UT 84201-0045 | Internal Revenue Service P O Box 802503 Cincinnati, OH 45280-2503 |
3.3. Arizona
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 | Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 |
3.4. Arkansas
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-X | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
3.5. California
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501 |
| 1040-ES | N/A | Internal Revenue Service P O Box 802502 Cincinnati, OH 45280-2502 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of Treasury Internal Revenue Service Ogden, UT 84201-0045 | Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 |
3.6. Colorado
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 | Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 |
3.7. Connecticut
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
3.8. Delaware
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, Mo 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
3.9. District of Columbia
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
3.10. Florida
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-X | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 | Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302 |
3.11. Georgia
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-X | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 | Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302 |
3.12. Hawaii
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502 |
| 1040-X | Department of Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of Treasury Internal Revenue Service Ogden, UT 84201-0045 | Internal Revenue Service P O Box 802503 Cincinnati, OH 45280-2503 |
3.13. Idaho
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 | Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 |
3.14. Illinois
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
3.15. Indiana
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
3.16. Iowa
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
3.17. Kansas
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 | Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 |
3.18. Kentucky
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
3.19. Louisiana
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-X | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 | Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302 |
3.20. Maine
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
3.21. Maryland
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
3.22. Massachusetts
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
3.23. Michigan
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502 |
| 1040-X | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045 | Internal Revenue Service P.O. Box 802503 Cincinnati, OH 45280-2503 |
3.24. Minnesota
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
3.25. Mississippi
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 | Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 1040-X | Department of the Treasury Internal Revenue Service Austin, TX 73301 -0052 | Department of the Treasury Internal Revenue Service Austin, TX 73301 – 0052 |
| 4868 | Department of the Treasury Internal Revenue Service Austin, TX 73301-0045 | Internal Revenue Service P.O. Box 1302 Charlotte, NC 28201-1302 |
3.26. Missouri
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002 | Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| 1040-X | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999 – 0052 |
| 4868 | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045 | Internal Revenue Service P.O. Box 931300 Louisville, KY 40293-1300 |
3.27. Montana
| Filing Form | Not Enclosing a Payment | Enclosing a Payment |
|---|---|---|
| 1040 | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0002 | Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501 |
| 1040-ES | N/A | Internal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502 |
| 1040-X | Department of the Treasury Internal Revenue |
