Note: Some addresses may not match a particular instruction booklet or publication. This is due to changes being made after the publication was printed. This site will reflect the most current where to file addresses for use during calendar year 2025. Addresses for forms beginning with the number 1 Form name (To obtain a copy of a form, instruction, or publication) Address to mail form to IRS Form 11-C, Occupational Tax and Registration Return for Wagering Department of the Treasury Internal Revenue Service Ogden, Utah 84201-0101 Form 1040 and 1040-SR Taxpayer or tax professional filing Form 1040 or Form 1040-SR return Form 1040-C, U.S. Departing Alien Income Tax Return Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 U.S.A. Form 1040-ES, Estimated Tax for Individuals Taxpayer or tax professional filing Form 1040-ES Form 1040-ES (NR), U.S. Estimated Tax for Nonresident Alien Individuals Taxpayer or tax professional filing Form 1040-ES (NR) Form 1040-NR, U.S. Nonresident Alien Income Tax Return (if not enclosing a payment) Exception – Estates and Trusts filing Form 1040-NR Department of the Treasury Internal Revenue Service Austin, Texas 73301-0215 Department of the Treasury Internal Revenue Service Kansas City, MO 64999 Form 1040-NR, U.S. Nonresident Alien Income Tax Return (if enclosing a payment) Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303 USA Form 1040-NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents (if not enclosing a payment) Department of the Treasury Internal Revenue Service Austin, Texas 73301-0215 Form 1040-NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents (if enclosing a payment) Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303 USA Form 1040 (PR), Self-Employment Tax Return - Puerto Rico (In Spanish) (if not enclosing a payment) Department of the Treasury Internal Revenue Service Austin, Texas 73301-0215 Form 1040 (PR), Self-Employment Tax Return - Puerto Rico (In Spanish) (if enclosing a payment) Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303 USA Form 1040-SS, U.S. Self-Employment Tax Return (if not enclosing a payment) Department of the Treasury Internal Revenue Service Austin, Texas 73301-0215 Form 1040-SS, U.S. Self-Employment Tax Return (if enclosing a payment) Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303 USA Form 1040-V Taxpayer or tax professional filing Form 1040-V Form 1040-X, Amended U.S. Individual Income Tax Return Taxpayer or tax professional filing Form 1040-X Form 1041, U.S. Income Tax Return for Estates and Trusts Address to send Form 1041 Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts Address to send Form 1041-A Form 1041-ES, Estimated Income Tax for Estates and Trusts Internal Revenue Service P.O. Box 932400 Louisville, KY 40293-2400 Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts Department of the Treasury Internal Revenue Service Ogden, UT 84201-0027 Form 1041-QFT, U.S. Income Tax Return for Qualified Funeral Trusts Department of the Treasury Internal Revenue Service Kansas City, MO 64999 Form 1041-T, Transmittal of Estimated Taxes Credited to Beneficiaries Address to send Form 1041-T Form 1041-V Address to mail Form 1041-V Form 1042, Annual Withholding Tax Return Form 1042-S, Foreign Person's US Source Income Subject to Withholding Form 1042-T Annual Summary and Transmittal of Forms 1042-S Ogden Service Center P.O. Box 409101 Ogden, UT 84409 Form 1065, U.S. Partnership Return of Income Address to send Form 1065 Form 1065-B, U.S. Return of Income for Electing Large Partnerships If the business is located in the United States mail to: Department of the Treasury Internal Revenue Service Ogden, UT 84201-0007 If the business is located in a foreign country or U.S. Possession mail to: Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) If the business is located in the United States mail to: Department of the Treasury Internal Revenue Service Ogden, UT 84201-0007 If the business is located in a foreign country or U.S. Possession mail to: Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 Form 1096, Annual Summary and Transmission of U.S. Information Returns Address to send Form 1096 Form 1120, U.S. Corporation Income Tax Return Address to send Form 1120 Form 1120-C, U.S. Income Tax Return for Cooperative Associations Address to send Form 1120-C Form 1120-F, U.S. Income Tax Return of a Foreign Corporation Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 Form 1120-H, U.S. Income Tax Return for Homeowners Associations Address to send Form 1120-H Form 1120-IC-DISC, Interest Charge Domestic International Sales Corporation Return Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999 Form 1120-L, U.S. Life Insurance Company Income Tax Return Address to send Form 1120-L Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons Address to send Form 1120-ND Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return Address to send Form 1120-PC Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations Address to send Form 1120-POL Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts Address to send Form 1120-REIT Form 1120-RIC, U.S. Income Tax Return for Regulated Investment Companies Address to send Form 1120-RIC Form 1120-S, U.S. Income Tax Return for an S Corporation Address to send Form 1120-S Form 1120-SF, U.S. Income Tax Return for Settlement Funds (under Section 468B) Address to send Form 1120-SF Form 1120-W, Estimated Tax for Corporations Keep for corporation's records. Do not file form with IRS. Form 1120-X, Amended U.S. Corporation Income Tax Return File this form at the applicable Internal Revenue Service Center where the corporation filed its original return. Form 1128, Application to Adopt, Change or Retain a Tax Year Address to send Form 1128 Form 1138, Extension of Time for payment of Taxes by a Corporation Expecting a Net Operating Loss File at IRS Center where the corporation files its income tax return.
