Send your amended return to the IRS service center that handles your state, not the address on your original return

The IRS processes amended returns at regional service centers based on where you live, not where you originally filed. If you file Form 1040-X (Amended U.S. Individual Income Tax Return), you must send it to the correct address or it will be delayed or sent back to you. The address depends on your state and whether you are including a payment or requesting a refund.

Do not send an amended return to the address printed on your original tax return instructions. That address is for original returns only. The IRS maintains a separate list of addresses for amended returns, and using the wrong one adds weeks to processing time.

Key Takeaways

  • Amended returns go to a specific IRS service center based on your state, which differs from the address for original returns.
  • Form 1040-X must be mailed; the IRS does not currently accept amended individual returns through e-file.
  • The correct mailing address appears in the Form 1040-X instructions, which you should read from IRS.gov rather than using an old copy.
  • If you are sending a payment with your amended return, use the address for your state listed under "Payment" in the instructions.
  • Keep a copy of your amended return and mail it with tracking so you have proof of when the IRS received it.

How to find the correct address for your state

The IRS publishes the mailing addresses for amended returns in the instructions to Form 1040-X. read the current year version from IRS.gov (search "Form 1040-X instructions") rather than using a printed copy or an old version, because addresses occasionally change and the instructions are updated annually.

The instructions list addresses by state. Find your state in the table, then look across to see whether you are sending a payment, requesting a refund, or neither. Some states have one address for all three scenarios; others have separate addresses. Use the address that matches your situation.

If you moved during the year or after filing, use the address where you lived when you filed your original return, not your current address. The IRS matches amended returns to your original return using your filing address and Social Security number.

Mailing your amended return by mail

Print Form 1040-X and all supporting schedules. Include a cover letter that states your name, Social Security number, the tax year you are amending, and a brief explanation of what you are changing (for example, "Correcting charitable deduction on Schedule A"). Attach the cover letter to the front of your return with a paper clip.

Make a copy of everything you are sending before you mail it. Put the original in an envelope and send it by U.S. mail with tracking (USPS Certified Mail with Return Receipt or UPS/FedEx tracking). Do not use regular mail without tracking, because you will have no proof the IRS received your return if there is a delay.

Write your Social Security number on the outside of the envelope. Mail to the address listed in the Form 1040-X instructions for your state and situation. Processing typically takes 8 to 12 weeks after the IRS receives your return, though it can take longer if the IRS needs to review your changes.

When you are including a payment with your amended return

If you owe additional tax, write a check or money order payable to "United States Treasury." Do not send cash. Write your Social Security number, the tax year, and "Form 1040-X" on the front of the check.

Attach the check to the front of your Form 1040-X with a paper clip. Use the mailing address listed in the Form 1040-X instructions under the "Payment" section for your state. Some states have a different address for amended returns with payments than for amended returns without payments.

The IRS will not process your amended return until the check clears, which adds one to two weeks to the timeline. If your check is lost in the mail, the IRS will send you a notice asking you to resubmit payment.

When you are requesting a refund

If your amended return results in a refund, you do not need to send a payment. The IRS will issue the refund by check or direct deposit, depending on how you received your original refund and what you indicate on Form 1040-X.

To request direct deposit of your refund, fill in your bank account number and routing number on Form 1040-X. Direct deposit is faster than a mailed check and reduces the risk of the check being lost. If you do not provide banking information, the IRS will mail a check to the address on your amended return.

Refunds from amended returns typically arrive 8 to 12 weeks after the IRS receives your return, though it can take longer if the IRS needs to review your changes or if you are claiming a refundable credit.

What to do if you already mailed your amended return to the wrong address

If you sent your amended return to the address on your original return instructions or to a different incorrect address, contact the IRS at 1-800-829-1040 to report the error. Have your Social Security number, the tax year you are amending, and the date you mailed the return ready when you call.

The IRS may be able to locate your return and forward it to the correct service center, or you may need to mail a new copy to the correct address. If you mailed it with tracking, the IRS can search for it using the tracking number. If you mailed it without tracking, the IRS will ask you to resubmit.

Do not assume the IRS will find your return on its own. Contact them as soon as you realize the error, because the longer you wait, the harder it is to locate a misdirected return.

E-filing an amended return is not an option for most people

The IRS does not allow individual taxpayers to file Form 1040-X electronically through standard tax software or e-file services. You must mail your amended return by paper. Some tax professionals and firms can e-file amended returns on your behalf if you hire them, but you cannot do it yourself through consumer tax software.

If you used a tax preparer to file your original return, ask whether they can file your amended return for you. They may charge a fee, but they will handle the mailing and have the correct address on file. If you prepared your own return, you must print and mail Form 1040-X yourself.

Frequently Asked Questions

Can I email my amended return to the IRS?

No. The IRS does not accept amended returns by email. You must mail Form 1040-X by U.S. mail or a private carrier with tracking. Email is not a find method for sending tax documents with your Social Security number.

How long does it take the IRS to process an amended return?

Processing typically takes 8 to 12 weeks after the IRS receives your return. If you included a payment, add one to two weeks for the check to clear. If the IRS needs to review your changes or you claimed a refundable credit, processing can take longer.

What if I sent my amended return to the wrong address and it has been months?

Call the IRS at 1-800-829-1040 and report the error. If you mailed it with tracking, provide the tracking number so the IRS can search for it. If you mailed it without tracking, you will likely need to resubmit to the correct address. The IRS does not automatically search for misdirected returns.

Do I need to include all my original tax documents with my amended return?

No. Send only Form 1040-X and the schedules or forms that changed. For example, if you are correcting your charitable deduction, send Form 1040-X and Schedule A. You do not need to resend receipts or supporting documents unless the IRS asks for them.

Can I amend a return that is currently under IRS audit?

Contact the IRS agent handling your audit before you file an amended return. Filing an amended return while under audit can complicate the process. The agent may ask you to wait or may incorporate your changes into the audit.