2026 IRS Mailing Addresses

Cross References

IRS Publication 3891 (Rev. 7-2025) The IRS has released the new mailing addresses for filing various forms and making payments during 2026 for 2025 tax returns.

Where to File Your or Your Client’s 2025 Form 1040 and 1040-SR If you or your client lives in... ...and IS NOT enclosing a ...and IS enclosing a payment Use this Address payment Use this Address Alabama, Florida, Georgia, Louisiana, Department of the Treasury Internal Revenue Service Mississippi, North Carolina, South Internal Revenue Service PO Box 1214 Carolina, Tennessee, Texas Austin, TX 73301-0002 Charlotte, NC 28201-1214 Connecticut, Delaware, District Department of the Treasury Internal Revenue Service of Columbia, Illinois, Indiana, Internal Revenue Service PO Box 931000 Iowa, Kentucky, Maine, Maryland, Kansas City, MO 64999-0045 Louisville, KY 40293-1000 Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin Alaska, California, Colorado, Hawaii, Department of Treasury Internal Revenue Service Idaho, Kansas, Michigan, Montana, Internal Revenue Service PO Box 931000 Nebraska, Nevada, Ohio, Oregon, Ogden, UT 84201-0002 Louisville, KY 40293-1000 North Dakota, South Dakota, Utah, Washington, Wyoming Arizona, Arkansas, New Mexico, Department of Treasury Internal Revenue Service Oklahoma Internal Revenue Service PO Box 931000 Austin, TX 73301-0002 Louisville, KY 40293-1000 If you or your client lives in... Department of the Treasury Internal Revenue Service A foreign country, U.S. possession Internal Revenue Service PO Box 1303 or territory, or use an APO or FPO Austin, TX 73301-0215 Charlotte, NC 28201-1303 address or file Form 2555 or 4563, or are a dual-status alien

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Where to File Your or Your Client’s 2025 Form 1040-ES If you or your client lives in... ...and IS enclosing a payment Use this Address Alabama, Alaska, Arizona, California, Colorado, Florida, Georgia, Internal Revenue Service Hawaii, Idaho, Kansas, Louisiana, Michigan, Mississippi, Montana, PO Box 1300 Nebraska, Nevada, New Mexico, North Carolina, North Dakota, Charlotte, NC 28201-1300 Ohio, Oregon, Pennsylvania, South Carolina, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming Arkansas, Connecticut, Delaware, District of Columbia, Illinois, Internal Revenue Service Indiana, Iowa, Kentucky, Maryland, Maine, Massachusetts, PO Box 931100 Minnesota, Missouri, New Hampshire, New Jersey, New York, Louisville, KY 40293-1100 Oklahoma, Rhode Island, Virginia, West Virginia, Vermont, Wisconsin If you or your client lives in... Internal Revenue Service A foreign country, American Samoa or Puerto Rico (or are PO Box 1303 excluding income under Internal Revenue Code 933), or use an Charlotte, NC 28201-1303 APO or FPO address, or file Form 2555 or 4563, or are a dual-status alien or non-permanent resident of Guam or the U.S. Virgin Islands

Where to File Your or Your Client’s 2025 Form 4868 If you or your client lives in... ...and IS NOT enclosing a ...and IS enclosing a payment Use this Address payment Use this Address Alabama, Florida, Georgia, Louisiana, Department of the Treasury Internal Revenue Service Mississippi, North Carolina, South Internal Revenue Service PO Box 1302 Carolina, Tennessee, Texas Austin, TX 73301-0045 Charlotte, NC 28201-1302 Connecticut, Delaware, District Department of the Treasury Internal Revenue Service of Columbia, Illinois, Indiana, Internal Revenue Service PO Box 931300 Iowa, Kentucky, Maine, Maryland, Kansas City, MO 64999-0045 Louisville, KY 40293 -1300 Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Pennsylvania Rhode Island, Vermont, Virginia, West Virginia, Wisconsin Alaska, California, Colorado, Hawaii, Department of the Treasury Internal Revenue Service Idaho, Kansas, Michigan, Montana, Internal Revenue Service PO Box 931300 Nebraska, Nevada, Ohio, Oregon, Ogden, UT 84201-0045 Louisville, KY 40293-1300 North Dakota, South Dakota, Utah, Washington, Wyoming Arizona, Arkansas, New Mexico, Department of Treasury Internal Revenue Service Oklahoma Internal Revenue Service PO Box 931300 Austin, TX 73301-0045 Louisville, KY 40293-1300 If you or your client lives in... Department of the Treasury Internal Revenue Service A foreign country, America Samoa, Internal Revenue Service PO Box 1303 or Puerto Rico, or are excluding Austin, TX 73301-0215 Charlotte, NC 28201-1303 income under Internal Revenue Code section 933, or use an APO or FPO address, or file Form 2555 or 4563, or are a dual-status alien or non-permanent resident of Guam or the U.S. Virgin Islands

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Private Delivery Services Private Delivery Services should not deliver returns to IRS offices other than those designated.

Private Delivery Services should deliver returns, extensions and payments to the following Submission Processing Center street addresses only:

Austin Kansas City Ogden Internal Revenue Submission Internal Revenue Submission Internal Revenue Submission Processing Center Processing Center Processing Center 3651 S IH35 333 W. Pershing Road 1973 Rulon White Blvd. Austin, TX 78741 Kansas City, MO 64108 Ogden, UT 84201

Employer’s Annual Federal Unemployment (FUTA) Tax Return Form 940 If you or your client lives in... ...and IS NOT enclosing a ...and IS enclosing a payment Use this Address payment Use this Address Connecticut, Delaware, District Department of the Treasury Internal Revenue Service of Columbia, Georgia, Illinois, Internal Revenue Service PO Box 932000 Indiana, Kentucky, Maine, Maryland, Kansas City, MO 64999-0005 Louisville, KY 40293-2000 Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin Alabama, Alaska, Arizona, Arkansas, Department of the Treasury Internal Revenue Service California, Colorado, Florida, Hawaii, Internal Revenue Service PO Box 932000 Idaho, Iowa, Kansas, Louisiana, Ogden, UT 84201-0005 Louisville, KY 40293-2000 Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming Puerto Rico, U.S. Virgin Islands Department of the Treasury Internal Revenue Service Internal Revenue Service PO Box 932000 Ogden, UT 84201-0046 Louisville, KY 40293-2000 If the location of your legal residence, Internal Revenue Service Internal Revenue Service principal place of business, office, or PO Box 409101 PO Box 932000 agency is not listed… Ogden, UT 84409 Louisville, KY 40293-2000 Exception for tax-exempt Department of the Treasury Internal Revenue Service organizations, federal, state, and Internal Revenue Service PO Box 932000 local governments, and Indian tribal Ogden, UT 84201-0046 Louisville, KY 40293-2000 governments, regardless of your location

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Employer’s Quarterly Federal Tax Return Form 941 If you or your client lives in... ...and IS NOT enclosing a ...and IS enclosing a payment Use this Address payment Use this Address Connecticut, Delaware, District Department of the Treasury Internal Revenue Service of Columbia, Georgia, Illinois, Internal Revenue Service PO Box 932100 Indiana, Kentucky, Maine, Maryland, Kansas City, MO 64999-0005 Louisville, KY 40293-2100 Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin Alabama, Alaska, Arizona, Arkansas, Department of the Treasury Internal Revenue Service California, Colorado, Florida, Hawaii, Internal Revenue Service PO Box 932100 Idaho, Iowa, Kansas, Louisiana, Ogden, UT 84201-0005 Louisville, KY 40293-2100 Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming No legal residence or principal place Department of the Treasury Internal Revenue Service of business in any state Internal Revenue Service PO Box 932100 PO Box 409101 Louisville, KY 40293-2100 Ogden, UT 84409 Special filing address for exempt Department of the Treasury Internal Revenue Service organizations; governmental entities; Internal Revenue Service PO Box 932100 and Indian tribal governmental Ogden, UT 84201-0005 Louisville, KY 40293-2100 entities; regardless of location

Employee’s Annual Federal Tax Return for Agricultural Employees Form 943 If you or your client lives in... ...and IS NOT enclosing a ...and IS enclosing a payment Use this Address payment Use this Address Connecticut, Delaware, District Department of the Treasury Internal Revenue Service of Columbia, Georgia, Illinois, Internal Revenue Service PO Box 932200 Indiana, Kentucky, Maine, Maryland, Kansas City, MO 64999-0008 Louisville, KY 40293-2200 Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin Alabama, Alaska, Arizona, Arkansas, Department of the Treasury Internal Revenue Service California, Colorado, Florida, Hawaii, Internal Revenue Service PO Box 932200 Idaho, Iowa, Kansas, Louisiana, Ogden, UT 84201-0008 Louisville, KY 40293-2200 Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming continued on next page

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Employee’s Annual Federal Tax Return for Agricultural Employees Form 943 continued If you or your client lives in... ...and IS NOT enclosing a ...and IS enclosing a payment Use this Address payment Use this Address No legal residence or principal place Internal Revenue Service PO Internal Revenue Service of business in any state Box 409101 PO Box 932200 Ogden, UT 84409 Louisville, KY 40293-2200 Special filing address for exempt Department of the Treasury Internal Revenue Service organizations; governmental entities; Internal Revenue Service PO Box 932200 and Indian tribal governmental Ogden, UT 84201-0008 Louisville, KY 40293-2200 entities; regardless of location

Employer’s Annual Federal Tax Return Form 944 If you or your client lives in... ...and IS NOT enclosing a ...and IS enclosing a payment Use this Address payment Use this Address Connecticut, Delaware, District Department of the Treasury Internal Revenue Service of Columbia, Georgia, Illinois, Internal Revenue Service PO Box 932100 Indiana, Kentucky, Maine, Maryland, Kansas City, MO 64999-0044 Louisville, KY 40293-2100 Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin Alabama, Alaska, Arizona, Arkansas, Department of the Treasury Internal Revenue Service California, Colorado, Florida, Hawaii, Internal Revenue Service PO Box 932100 Idaho, Iowa, Kansas, Louisiana, Ogden, UT 84201-0044 Louisville, KY 40293-2100 Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming No legal residence or principal place Internal Revenue Service Internal Revenue Service of business in any state PO Box 409101 PO Box 932200 Ogden, UT 84409 Louisville, KY 40293-2200 Special filing address for exempt Department of the Treasury Internal Revenue Service organizations; governmental Internal Revenue Service PO Box 932100 entities; and Indian tribal Ogden, UT 84201-0044 Louisville, KY 40293-2100 governmental entities; regardless of location

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Annual Return of Withheld Federal Income Tax Form 945 If you or your client lives in... ...and IS NOT enclosing a ...and IS enclosing a payment Use this Address payment Use this Address Connecticut, Delaware, District Department of the Treasury Internal Revenue Service of Columbia, Georgia, Illinois, Internal Revenue Service PO Box 932300 Indiana, Kentucky, Maine, Maryland, Kansas City, MO 64999-0042 Louisville, KY 40293-2300 Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin Alabama, Alaska, Arizona, Arkansas, Department of the Treasury Internal Revenue Service California, Colorado, Florida, Hawaii, Internal Revenue Service PO Box 932300 Idaho, Iowa, Kansas, Louisiana, Ogden, UT 84201-0042 Louisville, KY 40293-2300 Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming No legal residence or principal place Department of the Treasury Internal Revenue Service of business in any state Internal Revenue Service PO Box 932300 PO Box 409101 Louisville, KY 40293-2300 Ogden, UT 84409 Special filing address for exempt Department of the Treasury Internal Revenue Service organizations; governmental entities; Internal Revenue Service PO Box 932300 and Indian tribal governmental Ogden, UT 84201-0042 Louisville, KY 40293-2300 entities; regardless of location

Estimated Income Tax for Estates and Trusts Form 1041-ES If you or your client lives in... ...and IS enclosing a payment Use this Address Any state, a foreign country or a United States Possession Internal Revenue Service PO Box 932400 Louisville, KY 40293-2400

Heavy Vehicle Use Tax Return/Payment Voucher Form 2290 If you are not filing electronically, mail Form 2290 to: Form 2290 WITH full payment Internal Revenue Service PO Box 932500 Louisville, KY 40293-2500 Form 2290 WITHOUT payment due or if payment is made through Department of the Treasury EFTPS or by credit/debit card Internal Revenue Service Ogden, UT 84201-0031