IRS mailing addresses and submission processing centers (2026)
The IRS operates 3 active submission processing centers in 2026: Austin, TX; Kansas City, MO; and Ogden, UT. US taxpayers living abroad – including expats filing Form 1040 with Form 2555 – mail returns to Austin, TX 73301-0215 without payment or Charlotte, NC 28201-1303 with payment. Private delivery services use street addresses only. – P.O. boxes are not accepted.
Taxes for Expats helps US expats prepare complete federal return packages, including Form 1040, Form 2555, Form 1116, and mailing instructions when paper filing is required.
Filing from abroad and unsure which IRS mailing address applies? TFX can prepare your expat return package and mailing instructions before you ship it.
IRS mailing addresses: key facts (2026)
The following 5 key facts cover the IRS mailing address rules most expats need for 2025 returns filed in 2026:
- Active IRS submission processing centers: 3 – Austin, TX; Kansas City, MO; and Ogden, UT.
- Expat IRS mailing address without payment: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215 USA.
- Expat IRS mailing address with payment: Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303 USA.
- Private delivery service IRS address for expats: Internal Revenue Submission Processing Center, 3651 S IH35, Austin, TX 78741.
- FBAR (FinCEN Form 114): Filed electronically through FinCEN’s BSA E-Filing System; routine FBAR filings are not mailed to the IRS. (Source: IRS Publication 3891)
IRS mailing addresses for expats filing from abroad
US citizens and resident aliens living outside the United States – including Form 2555 filers, dual-status aliens, and APO/FPO address holders – send 2025 Form 1040 paper returns to 1 Austin, TX address when no payment is enclosed, regardless of their last US state of residence.
Need a broader filing workflow? See our guide on how to file Form 1040 online or by mail as a US expat in 2026. Expats claiming the Foreign Earned Income Exclusion should also review Form 2555 (Foreign Earned Income Exclusion) before sealing a paper return, because Form 2555 must be attached to the Form 1040 package.
Use Austin for no-payment expat returns, Charlotte for USPS payments, and 3651 S IH35 for every FedEx, UPS, or DHL shipment.
| Filing situation | Without payment | With payment |
|---|---|---|
| Foreign country, APO/FPO, Form 2555 filer, Form 4563 filer, or dual-status alien | Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215 USA | Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303 USA |
| Private delivery service – FedEx, UPS, or DHL – all expat Form 1040 shipments | Internal Revenue Submission Processing Center, 3651 S IH35, Austin, TX 78741 | Internal Revenue Submission Processing Center, 3651 S IH35, Austin, TX 78741 |
NOTE! P.O. Box addresses above are not accepted by FedEx, UPS, or DHL. Private delivery services must use the street address at 3651 S IH35, Austin, TX 78741 for all international filer submissions.
Form 1040-X mailing address for expats: Paper Form 1040-X filed by an international filer in 2026 goes to the Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215 USA. Do not use Austin, TX 73301-0052 for expat Form 1040-X unless an IRS notice specifically gives that address.
Based on our client scenario at TFX: A US consultant based in Germany filing Form 1040 with Form 2555 for tax year 2025 mails the return to the Department of the Treasury, IRS, Austin, TX 73301-0215 USA when no payment is enclosed. If shipping via DHL, the street address 3651 S IH35, Austin, TX 78741 is used instead.
Active IRS submission processing centers (2026)
The IRS lists 3 submission processing centers that accept private delivery service shipments for 2026 filings. These are the only street addresses valid for designated FedEx, UPS, and DHL deliveries of tax returns, extensions, and payments.
Use only these 3 street addresses for an IRS submission processing center delivery by private carrier in 2026.
| Center | Street address |
|---|---|
| Austin | Internal Revenue Submission Processing Center, 3651 S IH35, Austin, TX 78741 |
| Kansas City | Internal Revenue Submission Processing Center, 333 W. Pershing, Kansas City, MO 64108 |
| Ogden | Internal Revenue Submission Processing Center, 1973 Rulon White Blvd., Ogden, UT 84201 |
Do not use the older Andover, Atlanta, Cincinnati, Fresno, Memphis, Philadelphia, or old Kansas City Bannister addresses from the legacy page for individual PDS shipments. The Ogden ZIP shown on the old TFX page as 84404 should be corrected to 84201 for PDS street delivery in 2026.
Standard USPS mail uses P.O. Box or city/state/ZIP lockbox addresses – not the street addresses above. Use street addresses only when shipping via a private delivery service, and check IRS Publication 3891 (Rev. 7-2025) – PDS street addresses before sending a return.
IRS mailing addresses by state (Form 1040, 2026)
Form 1040 and Form 1040-SR mailing addresses differ by state and by whether a payment is enclosed. The following table covers all 50 states plus foreign-country filers for 2025 tax returns filed on paper in calendar year 2026.
Where to mail Form 1040: Use the state row tied to your current filing address unless the international-filer row applies. For other expat forms, go through our guide on which IRS forms US expats must file in 2026: Form 1040, 2555, 1116, FBAR, which maps the core forms that you may need to be attached or filed separately.
For 2026, the Form 1040 mailing address changes when a payment is included, and foreign-country filers use Austin or Charlotte instead of their last US state.
| State(s) | Without payment | With payment |
|---|---|---|
| AL, FL, GA, LA, MS, NC, SC, TN, TX | Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0002 | Internal Revenue Service, P.O. Box 1214, Charlotte, NC 28201-1214 |
| AR, AZ, NM, OK | Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0002 | Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000 |
| CT, DE, DC, IL, IN, IA, KY, ME, MD, MA, MN, MO, NH, NJ, NY, PA, RI, VT, VA, WV, WI | Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0002 | Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000 |
| AK, CA, CO, HI, ID, KS, MI, MT, NE, NV, ND, OH, OR, SD, UT, WA, WY | Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0002 | Internal Revenue Service, P.O. Box 931000, Louisville, KY 40293-1000 |
| Foreign country/expat / Form 2555 / APO/FPO | Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215 USA | Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303 USA |
NOTE! Source: IRS Publication 3891 and the IRS “Where to File” paper returns – 2026 instructions. Addresses for Form 1040-X, Form 1040-ES, business returns, and notices differ, so use the IRS page for your specific form type.
Not sure which IRS mailing address applies after a move abroad? TFX can prepare the 2025 return package and mailing instructions so you can ship the right forms to the right center. So, get started on your expat tax return today.
How to file FBAR (FinCEN Form 114) in 2026
Routine FinCEN Form 114 (FBAR) filings are submitted electronically through FinCEN’s BSA E-Filing System and are not mailed with a federal tax return. Paper filing is available only if FinCEN grants an e-filing exemption.
File directly through the FinCEN BSA E-Filing System. TFX clients who need help with current or late filings can use the TFX FBAR filing service, dedicated to ensuring your FBAR returns are reported timely.
TFX FBAR filing requirements and deadlines 2026 guide covers who files, what counts toward the $10,000 threshold, and how the April 15 automatic extension works.
Useful IRS phone numbers
The IRS International Taxpayer Service line for callers outside the US operates Monday–Friday, 6 a.m. to 11 p.m. ET, at +1 267-941-1000. This number is not toll-free.
The following 4 IRS phone numbers from the existing article remain useful, with 2026 hours updated where IRS public guidance has changed:
- 800-829-1040 – IRS tax help line for individuals.
- 800-829-4933 – Business and specialty tax help line.
- 800-829-1954 – Refund hotline.
- 866-562-5227 – Disaster relief toll-free number.
The main individual and business assistance lines operate Monday through Friday, 7 a.m. to 7 p.m. local time. The refund hotline is separate from the general individual assistance line. IRS mailing addresses can change, so confirm the address for your exact form on IRS.gov before sending a paper return.
Mailing a paper return from abroad leaves little room for guesswork. TFX prepares expat federal returns, attaches the right forms, and gives clear mailing instructions for the IRS address for international filers.
FAQ
US expats and international filers mail Form 1040 without payment to the Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215 USA. With payment enclosed, mail to the Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303 USA. Private delivery services use 3651 S IH35, Austin, TX 78741.
The IRS lists 3 active submission processing center street addresses for private delivery service shipments in 2026: Austin, TX at 3651 S IH35; Kansas City, MO at 333 W. Pershing; and Ogden, UT at 1973 Rulon White Blvd. Older Andover, Atlanta, Cincinnati, Fresno, Memphis, and Philadelphia PDS addresses should be removed from this article.
The IRS address for international filers depends on the shipping method. For USPS Form 1040 with no payment, use Austin, TX 73301-0215 USA. For private delivery service, use Internal Revenue Submission Processing Center, 3651 S IH35, Austin, TX 78741.
The Form 1040-X mailing address for expats filing a paper amended return in 2026 is Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215 USA. If an IRS notice gives a different address, follow the notice.
No. Routine FBAR filings are submitted electronically through FinCEN’s BSA E-Filing System, not mailed to the IRS. The former TDF 90-22.1 paper form was replaced by FinCEN Form 114 for calendar years 2013 and later, and paper filing is available only with a FinCEN-approved e-filing exemption.
