2015 Form 1040 Mailing Addresses: Where to Mail US Federal Income Tax Returns

Summary: The 2015 Form 1040 mailing addresses for 1040 US federal income tax returns are provided for the benefit of taxpayers submitting paper returns.

2015 Form 1040, page 1: Department of the Treasury Internal Revenue Service, via IRS

US taxpayers choose Form 1040, known as the long form, for annual filing of federal income tax returns, if their situations are too complex for either of the other two choices, Forms 1040A or 1040EZ.

Various situations require the use of Form 1040. Taxable income of $100,000.00 or more must be reported via Form 1040.

Use Form 1040 to report income from sources such as alimony received, farming, lottery winnings, rental real estate or self-employment.

File Form 1040 to claim gross income adjustments such as alimony paid, deductible part of self-employment tax or moving expenses.

A taxpayer who is itemizing deductions -- instead of taking the standard deduction -- must file Form 1040's Schedule A.

US taxpayers may file their returns in either of two formats: paper forms or paperless return via electronic filing (e-file).

When taxpayers complete Form 1040 in paper format, they then need to determine the correct mailing address where their returns are to be filed. These addresses are provided in the instruction booklets, which are no longer plentifully available in printed form due to cuts in the budget for the Internal Revenue Service (IRS).

Internal Revenue Service (IRS) tax return processing centers

Taxpayers living in the District of Columbia or in one of the 50 states mail their returns to the IRS Center designated for their regions. Each regional grouping of states has two different centers. One is for returns filed without payments included, either because filers are requesting a refund or because they are not including payment of tax due at the time of filing. The other is for returns filed with payment enclosed.

There are three centers for returns requesting refunds or without enclosed payment: Fresno, California; Kansas City, Missouri; Austin, Texas.

There are five centers for returns with payments enclosed: San Francisco, California; Hartford, Connecticut; Louisville, Kentucky; Charlotte, North Carolina; Cincinnati, Ohio.

Form 1040 Mailing Addresses

Five tables are provided below to reflect differentiation by the specific center for returns with enclosed payments. Within each table, states assigned to that particular combination of IRS centers are listed alphabetically and in single file.

Addresses are provided just above each listing.

Mailing addresses for Form 1040:

Taxpayers living in:	Refund or No Payment	Payment Enclosed
	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 931000
	Kansas City MO 64999-0002	Louisville KY 40293-1000
Alabama
Georgia
Kentucky
New Jersey
North Carolina
South Carolina
Tennessee
Virginia
Taxpayers living in:	Refund or No Payment	Payment Enclosed
	Department of the Treasury	Internal Revenue Center
	Internal Revenue Service	P.O. Box 7704
	Fresno CA 93888-0002	San Francisco CA 94120-7704
Alaska
Arizona
California
Colorado
Hawaii
Idaho
Nevada
New Mexico
Oregon
Utah
Washington
Wyoming
Taxpayers living in:	Refund or No Payment	Payment Enclosed
	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 802501
	Fresno CA 93888-0002	Cincinnati OH 45280-2501
Arkansas
Illinois
Indiana
Iowa
Kansas
Michigan
Minnesota
Montana
Nebraska
North Dakota
Ohio
Oklahoma
South Dakota
Wisconsin
Taxpayers living in:	Refund or No Payment	Payment Enclosed
	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 37008
	Kansas City MO 64999-0002	Hartford CT 06176-7008
Connecticut
Delaware
District of Columbia
Maine
Maryland
Massachusetts
Missouri
New Hampshire
New York
Pennsylvania
Rhode Island
Vermont
West Virginia
Taxpayers living in:	Refund or No Payment	Payment Enclosed
	Department of the Treasury	Internal Revenue Service
	Internal Revenue Service	P.O. Box 1214
	Austin TX 73301-0002	Charlotte NC 28201-1214
Florida
Louisiana
Mississippi
Texas

2015 Form 1040 mailing addresses, Form 1040 instructions 2015, page 105: Department of the Treasury Internal Revenue Service, via IRS

Acknowledgment

My special thanks to talented artists and photographers/concerned organizations who make their fine images available on the internet.

Image credits:

2015 Form 1040, page 1: Department of the Treasury Internal Revenue Service, via IRS @ https://www.irs.gov/pub/irs-pdf/f1040.pdf

2015 Form 1040 mailing addresses, Form 1040 instructions 2015, page 105: Department of the Treasury Internal Revenue Service, via IRS @ https://www.irs.gov/pub/irs-pdf/i1040gi.pdf

For further information:

Marriner, Derdriu. "2015 Form 1040A Mailing Addresses: Where to Mail US Federal Income Tax Returns." Earth and Space News. Sunday, Jan. 31, 2016.
Available @ https://earth-and-space-news.blogspot.com/2016/01/2015-form-1040a-mailing-addresses-where.html

Marriner, Derdriu. "2015 Form 1040EZ Mailing Addresses: Where to Mail US Federal Income Tax Returns." Earth and Space News. Sunday, Jan. 31, 2016.
Available @ https://earth-and-space-news.blogspot.com/2016/01/2015-form-1040ez-mailing-addresses.html

Marriner, Derdriu. "Standard Deduction Exceptions for 2015 US Federal Income Tax Returns." Earth and Space News. Sunday, Jan. 31, 2016.
Available @ https://earth-and-space-news.blogspot.com/2015/03/standard-deduction-exceptions-for-2015.html

Marriner, Derdriu. "Standard Deductions for 2015 US Tax Returns." Earth and Space News. Sunday, Jan. 31, 2016.
Available @ https://earth-and-space-news.blogspot.com/2016/01/standard-deductions-for-2015-us-tax.html

Marriner, Derdriu. "Who Must File a 2015 US Federal Tax Return: Requirements for US Taxpayers for 2015." Earth and Space News. Sunday, Jan. 31, 2016.
Available @ https://earth-and-space-news.blogspot.com/2016/01/who-must-file-2015-us-federal-tax.html