The IRS mailing address depends on your state and whether you owe money or expect a refund

The Internal Revenue Service publishes a different mailing address for each state. You do not use the same address for every return. The address also changes depending on whether you are sending a payment with your return or filing without payment. Using the wrong address delays processing and can push your refund back by weeks.

The IRS updates these addresses each year and posts them on its website at irs.gov/filing/where-to-file-paper-tax-returns-1. You can also find the correct address in the instructions that come with your tax form — the Form 1040 instructions, for example, include a table organized by state. If you are using tax software, the software usually prints the correct address on the forms it generates for you.

Key Takeaways

  • Each state has its own IRS mailing address, and using the wrong one delays processing by several weeks.
  • The address for returns with a payment is different from the address for returns without payment in most states.
  • The IRS publishes the current addresses on irs.gov and in the printed instructions that come with tax forms.
  • Tax software typically prints the correct address on the forms it generates, so you do not have to look it up yourself.
  • Mailing a return takes longer than e-filing; the IRS processes paper returns in the order they arrive, not by filing date.

How to find the correct mailing address for your state

Go to irs.gov and search for "where to file paper tax returns" or navigate to the IRS filing page. The page displays a table with all 50 states. Find your state, then look across the row to see whether you have a payment to send. If you do, use the address under "With Payment." If you do not, use the address under "Without Payment."

The addresses are usually in different cities within the same state. For example, if you live in California and are sending a payment, you mail to one address; if you are not sending a payment, you mail to a different address. This split exists because the IRS routes payments to a lockbox facility separate from the processing center that handles returns without money.

If you cannot access the website, call the IRS at 1-800-829-1040. A representative can tell you the correct address for your state and whether you need to send a payment separately or include it with your return.

Mailing with a payment versus mailing without one

If you owe federal income tax, you have two choices: include a check with your return, or pay separately through the IRS website or by phone. Most people who mail a return also mail a check because it is simpler — the payment and the return travel together and arrive at the same facility.

When you include a payment, write your Social Security number, the tax year, and the form number on the check itself. Do not staple the check to your return; paper-clip it to the front of the first page. The IRS processes the payment and the return as a single item, so they stay together through the system.

If you file without a payment — because you expect a refund or because you are paying separately — use the "Without Payment" address. This address routes your return to the processing center that handles refunds. Sending a return without payment to the "With Payment" address will not cause an error, but it may slow processing because the return has to be rerouted internally.

What to include with your mailed return

Include your completed Form 1040 (or 1040-SR if you are 65 or older), all schedules and attachments, and a copy of any documents the IRS requires — such as W-2s, 1099s, or receipts for deductions you are claiming. Do not send original documents unless the IRS specifically asks for them in a letter. The IRS keeps mailed returns for three years, so originals may be difficult to retrieve.

If you are including a payment, paper-clip the check to the front of your return. Write your name, address, and Social Security number on the check. Do not use a staple, which can jam the scanning equipment.

Use a large envelope (9 by 12 inches or larger) so the pages do not have to be folded. Fold causes scanning errors and delays processing. Write the correct mailing address on the envelope and use first-class mail or certified mail if you want proof of delivery.

How long mailed returns take to process

The IRS processes paper returns in the order they arrive at the processing center, not in the order they were filed. A return mailed on April 1 may be processed after one mailed on April 10 if the later return arrives first. Processing typically takes 4 to 6 weeks from the date the IRS receives your return, though it can take longer during peak filing season (February through April).

If you are expecting a refund, the IRS will mail it to you after processing is complete. Refunds by mail take an additional 2 to 4 weeks. If you want your refund faster, you can request direct deposit to a bank account instead — this cuts the refund time to 1 to 2 weeks after processing. You provide your bank account number on your return.

If you need to know whether your return has been received, you can call the IRS at 1-800-829-1040 after the return has had time to arrive (usually 2 to 3 weeks after you mail it). Have your Social Security number and the amount of any refund or payment ready when you call.

Why e-filing is faster than mailing

The IRS processes electronic returns within 24 hours of receipt, compared to 4 to 6 weeks for paper returns. E-filed returns also have fewer errors because the software checks for common mistakes before submission. If you are expecting a refund and choose direct deposit, an e-filed return can result in a refund in as little as 8 to 15 days.

E-filing is free through IRS Free File if your household income is below a certain threshold (the threshold changes each year). If your income is above that level, you can use commercial tax software, which typically costs $100 to $200 for a federal return. Many people find the speed and accuracy worth the cost or the time to use Free File.

What to do if you cannot find the address for your state

If the IRS website is unavailable or you cannot locate your state's address, call 1-800-829-1040. The IRS phone line is open Monday through Friday, 7 a.m. to 7 p.m. in your local time zone. Wait times are longest during peak filing season (February through April), so calling in January or after April 15 is faster.

You can also visit an IRS office in person if one is near you. The IRS website has a locator tool that shows office addresses and hours. Walk-in hours vary by location, and some offices require an appointment. Bring your Social Security number and any documents related to your return.

Frequently Asked Questions

Can I mail my return to a different address if I do not have the official one?

No. The IRS will not process a return sent to an incorrect address, and it may be lost in the mail. Always use the address listed on irs.gov for your state. If you cannot find it, call 1-800-829-1040 before you mail your return.

What happens if I mail my return to the wrong state address?

The return may be rerouted internally, which delays processing by several weeks. In some cases, the return is returned to you as undeliverable. To avoid this, double-check your state's address on irs.gov before you mail.

Do I need to use certified mail or can I use regular mail?

Regular first-class mail is fine. Certified mail gives you proof of delivery, which is useful if you want documentation that you mailed your return on time, but it is not required. The IRS does not track individual pieces of mail, so certified mail does not speed up processing.

Should I mail my return early or wait until closer to April 15?

Mailing early is better because the IRS processes returns in the order they arrive. An early return is processed sooner, and if there is an error, you have time to fix it before the important date. Mailing in early April means your return sits in a queue for weeks during peak season.

Can I include a letter with my return explaining something about my taxes?

Yes, but keep it brief and attach it to the front of your return with a paper clip. Write your name and Social Security number at the top of the letter. The IRS will read it, but a letter does not change how your return is processed or how long it takes.