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Mar 01, 2023
Where to file paper 2023 tax returns with or without a payment
Addresses by state for Form 1040, 1040-SR, 1040-ES, 1040-V, amended returns, and extensions (also addresses for taxpayers in foreign countries, U.S. possessions, or with other international filing characteristics).
Taxpayers or Tax Professionals can use certain Private Delivery Services (PDS) designated by the IRS to meet the "timely mailing as timely filing/paying" rule for tax returns and payments.
Form numbers
Mailing addresses for all types of returns: individual, corporation, partnership, and many others. Each form number has its own page with the needed address for example 1040, 1040-SR, 1040-X, 7004 and 941.
Tax-exempt and government entities
Where to file addresses for tax exempt and government entities.
International - Where to file addresses
If you are a taxpayer or tax professional filing an individual federal tax return for International, use the return type below for the appropriate filing addresses.
“International - Where to file addresses for taxpayers and tax professionals”
States where to file addresses
These where to file addresses are to be used only by taxpayers and tax professionals filing individual federal tax returns in during calendar year 2023.
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