Where to file federal and state returns

This article will assist you with locating addresses for filing or mailing federal and state tax returns (1040, 1065, 1041, 1120, 1120s, 990, 706, or 709), extensions, amended returns, or tax payments.

Federal mailing addresses

Below are links where you can find the federal mailing address you need for most situations:

• Where to File Tax Returns - Addresses Listed by Return Type
• Where to File Paper Tax Returns With or Without a Payment
• Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040V
• Where to File Certain Elections, Statements, Returns and Other Documents
• Where to Send Non-Return Forms (Applications and Payments)

State tax agency websites