Individuals, including small business owners, can mail their tax returns—Form 1040 or 1040 SR (for older adults)—to a location that's based on their state. You may also be able to use a private delivery service.
This article gives details on where to mail your tax return and how to make sure it arrives on time to avoid late filing penalties.
- You can mail your tax return to the Internal Revenue Service (IRS) with or without payment. The address depends on your location and whether you are including a payment.
- You may also use an IRS-approved private delivery service to send in your tax return.
- Mail processing times can be lengthy, and the IRS recommends filing electronically.
Mailing Your Tax Return
The location for mailing your return depends on your location and whether you are making a payment. To use the table below, locate your state, then use the address depending on whether or not you are making a payment with your return.
|Location||Without payment||With payment|
|Arkansas ,Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Oklahoma, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin||Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002||Internal Revenue Service P.O. Box 931000 Louisville, KY 40293-1000|
|Pennsylvania||Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002||Internal Revenue Service P. O. Box 802501 Cincinnati, OH 45280-2501|
|Florida, Louisiana, Mississippi, Texas||Department of the Treasury Internal Revenue Service Austin, TX 73301-0002||Internal Revenue Service P.O. Box 1214 Charlotte, NC 28201-1214|
|Alabama, Georgia, North Carolina, South Carolina, Tennessee
||Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0002
|Internal Revenue Service
Charlotte, NC 28201-1214
|Arizona, New Mexico||Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
|Internal Revenue Service P.O. Box 802501 Cincinnati, OH 45280-2501|
|Alaska, California, Colorado, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, Ohio, Oregon, North Dakota, South Dakota, Utah, Washington, Wyoming||Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
|Internal Revenue Service P O Box 802501 Cincinnati, OH 45280-2501|
|A foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555 or 4563, or are a dual-status alien.||Department of the Treasury Internal Revenue Service Austin, TX 73301-0215USA||Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303USA|
*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub 570.
Deadlines for Mailing your Tax Returns in 2022
The deadline for 2021 individual tax returns is April 18, 2022 for all states except Maine and Massachusetts. This deadline is specific to this year because April 15, the usual deadline, is a holiday in the District of Columbia. Taxpayers in Maine or Massachusetts have until April 19, 2022, to file their returns because of the Patriots' Day holiday in those states. April 18, 2022 is also the deadline for making first-quarter 2022 estimated tax payments to the IRS.
If you request an extension on your 2021 tax return, the deadline to file is October 17, 2022.
If you were affected by a federally declared disaster during the tax year, you may be able to delay filing your tax return or making tax payments. The IRS has a list of declared disaster situations for 2021.
Deadlines for Small Business Tax Returns
April 18 is also the deadline for small business owners, including:
- Sole proprietors and single-member limited liability company (LLC) owners filing Schedule C along with their personal returns
- Partners in partnerships and multiple-member LLC members filing a partnership Schedule K-1
- S corporation owners filing an S corporation Schedule K-1
Mailing addresses for business filing partnership returns on Form 1065. corporations filing Form 1120 returns, and S corporation returns filing Form 1120-S are provided on a separate IRS webpage.
Make Sure You Mail On Time
The postmark on your envelope is what counts when mailing your tax return. Some post office locations offer extended hours and late postmarking before Tax Day.
You can purchase a certificate of mailing at the post office to prove that you mailed your return on a specific date. Keep the certificate; the post office doesn't keep copies.
Before you mail that return, make sure you have the correct IRS, and include your return address on your mailing label and that you have enough postage.
Using a Private Delivery Service
You can use a private delivery service, but only certain IRS-approved services are acceptable.
The IRS lists DHL, Federal Express, and UPS as designated private delivery services, but only some of the services from these companies are acceptable, including:
- DHL Express (DHL): DHL Express 9:00, DHL Express 10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL Import Express 12:00, DHL Import Express Worldwide
- Federal Express (FedEx): FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Next Flight Out, FedEx International Priority, FedEx International First, FedEx International Economy
- United Parcel Service (UPS): UPS Next Day Air Early A.M., UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, UPS Worldwide Express
Options for E-filing Your Tax Return
The IRS encourages taxpayers to file federal tax returns online, to speed up the process and get your refund faster. You can use tax preparation software or use a licensed tax preparer to prepare the forms and e-file them for you.
If you have a small business, make sure to use the business or self-employed individual option that includes the schedules necessary to record your business income.
You may be eligible to use the IRS Free File for Forms 1040 or 1040-SR if your adjusted gross income (AGI) is $73,000 or less. You can download Free File system's forms and complete them yourself if your AGI is higher than this.
You might be able to qualify for free tax help from the IRS Volunteer Income Tax Assistance (VITA) program if:
- Your income is $58,000 or less.
- You are disabled.
- You have limited English-language skills.
You might also qualify for the Tax Counseling for the Elderly (TCE) program (including tax return preparation) if you're age 60 or older.
Filing and Paying Corporate Taxes
You must use approved software or a tax professional who is an authorized e-file provider if you're filing an income tax return for your corporation or S corporation. This includes limited liability companies (LLCs) that elect to be taxed as corporations or S corporations.
Paying Other Business Taxes
Making your tax payments online is the best and easiest way to pay. LLC owners, sole proprietors, or partners in partnerships can use one of several IRS e-pay options, including direct debit from a bank account, credit card, or debit card.
Corporation and partnership returns should use the IRS Electronic Federal Tax Payment System (EFTPS).
Filing an Extension Application
You can e-file an extension application or mail it to the IRS. There are two application forms, depending on the business type: Form 7004 for corporations and partnerships, and Form 4868 for other business types and personal returns.
You can also use IRS E-File to electronically to request an extension on your personal tax return, which will give you until October 17, 2022, to file. To get an extension, you must estimate your tax liability and pay any amount due.
Frequently Asked Questions (FAQs)
Where do I mail my amended tax return?
Use IRS Form 1040-X to file an amended tax return. You can e-file this return using tax filing software if you e-filed your original return.
If you are filing Form 1040-X because you received a notice from the IRS, use the address in the notice. Otherwise, use this article from the IRS on where to file Form 1040X. Find your state on the list to see where to mail your amended return.
How much do you have to make to file taxes?
The IRS has several criteria for determining who must file a tax return. It depends on your filing status (married, single, etc.), the amount of federal income tax withheld from your earnings, and your gross income for the year. Even if your income is low enough to avoid filing, you may want to file to claim the earned income tax credit (EITC) or other tax credits or to get a refund for the year.
You can use the interactive tax assistant on the IRS website, which takes you through a process of answering questions to help you figure out if you need to file a tax return
What happens if you file taxes late?
The IRS charges penalties if you file late, don't prepare an accurate return, or don't pay on time. The agency may also charge interest on penalties if you don't pay the penalty in full. The best way to stop the meter running on penalties is to file as soon as you can and pay as much as you can.
The IRS may reduce the charges if you can show that you acted in good faith or show reasonable cause for non-payment. See this article on penalty relief from the IRS for more information.