If you're not filing your federal tax return electronically, you can mail it to the Internal Revenue Service. Where you should mail the return depends on your state of residence and the type of return. Sending mail to the IRS isn't restricted to tax returns. For example, you might want to report suspected fraud activity via post, or mail tax balance payments and application forms. You can obtain the mailing addresses for these purposes and more from the IRS.
Where to Send Individual Tax Returns
The mailing addresses for individual tax returns are listed in the agency's 1040 Instructions booklet, toward the end of the document. There you will find the different mailing addresses based on your state. For example, as of publication if you live in Louisiana, Mississippi, Texas or Florida, mail your return to the following address if you're not enclosing a payment or if you're requesting a refund: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0002. If you're enclosing a payment, mail the return to Internal Revenue Service, PO Box 1214, Charlotte, NC 28201-1214.
Mailing Addresses for Other Types of Returns
The IRS website has the mailing addresses for all types of returns, including individual, partnerships and corporations. For example, if you're filing Form 1040-ES Estimated Tax for Individuals and you live in Florida, Louisiana, Mississippi, or Texas, mail the form to: Internal Revenue Service, PO Box 1300, Charlotte, NC 28201-1300. In some cases, one standard address applies, such as for nonresident alien returns. Tax-exempt and government entities can typically mail their returns to: Internal Revenue Service Center, Ogden, UT 84201-0027. The trick is to know the type of return you're filing and then follow the website prompts for finding the address for that form.
Application, Payment and Non-Return Form Addresses
You can also find the addresses for non-return correspondence on the IRS website. For example, to request a copy of your tax return, fill out Form 4506 and mail it to the address stated at the end of the form. Use the mailing address that matches the state you lived in or where your business was located when you filed the return. The address to send tax payments depends on where you live and your tax account type, such as self-employed or wage earner. To report suspected fraud activity, complete the form for the activity in question and mail it to the address stated on the IRS website. For example, to report an employer's failure to withhold and pay employment taxes, fill out and mail Form 3949-A to Internal Revenue Service, Fresno, CA 93888.
IRS Local Office Address
If you need face-to-face assistance you can visit the IRS local office nearest you. To find the address for that office, go the IRS website page for "contact your local office" and select your state. Choose the address for the city nearest you. Before you visit or mail correspondence to the local office, use the IRS website to verify the services provided by that location (see Resources).
Considerations for Mailing to the IRS
The IRS has many different mailing addresses, including international offices for people who live outside the United States. Which one applies to you depends on the nature of your correspondence. If you cannot find the address on the IRS website or in the respective IRS publication, call the agency's individual or business phone number for assistance.