Where to File Federal Tax Form 1040

By Joseph Nicholson
Internal Revenue Service logo

It's April 15, the deadline to mail your tax return. Do you know where to file? Getting your federal tax Form 1040 to the right processing center helps prevent penalties for late filing and speeds any refund you might be expecting. The IRS provides addresses for each state on its website. Identifying the correct address depends on which variation of Form 1040 you're filing, whether or not you're including a payment, and whether you're an individual filer or a tax preparation professional.

Access the IRS Website

If you prepare tax returns for a living, you're probably already familiar with the IRS website. But individual tax payers probably have never seen the site. The Resources section below contains links to the IRS website for both tax professionals and individual filers.

Select Your State, U.S. Possession or Foreign Country

The IRS maintains processing centers in all 50 states, as well as U.S. possessions and a variety of foreign countries. If you are filing within the 50 states, you can either click your state directly on the U.S. map provided on the IRS website (see link in Resources), or click on the name of your state in the list below the map. If you're filing from a foreign country, click on "International Filing" (and then select the form you're filing) to find the appropriate address.

Identify Your Filing Form

Once you've selected your state, a table of addresses will be provided. In the first column on the left-hand side will be a list of various 1040 forms, such as 1040, 1040A, and 1040EZ. To find your filing address, first identify your form. On the row that corresponds to your form, the next column to the right will be the filing address if you are not including a payment in your tax return. If you are including a return, then your filing address is in the far right column.

About the Author

Joseph Nicholson is an independent analyst whose publishing achievements include a cover feature for "Futures Magazine" and a recurring column in the monthly newsletter of a private mint. He received a Bachelor of Arts in English from the University of Florida and is currently attending law school in San Francisco.