Federal Tax Return Mailing Addresses
Form 1040 – If Payment Is Enclosed:
Mail to:
Internal Revenue Service
PO Box 1214
Charlotte, NC 28201-1214
Form 1040 – If NO Payment Is Enclosed:
Mail to:
Internal Revenue Service
Austin, TX 73301-0002
Federal Estimated Tax Payments – Form 1040-ES Vouchers:
Mail to:
Internal Revenue Service
PO Box 1300
Charlotte, NC 28201-1300
Mailbox Rule – IRS Filing Deadline Guidelines
- Timely Filing & Payment: If a return or payment is postmarked on or before the due date, it is considered filed or paid on time, even if received after the deadline (IRC 6501 & 6513).
- Refund Claims: An original return claiming a refund or credit postmarked within the three-year limitation period is considered filed on the postmark date (REG 301.7502-1).
- Amended Returns: A Form 1040-X (amended return) postmarked on time is considered filed on the postmark date (REG 301-6402-3(a)(5)).
- Late Filing & Payment: Returns postmarked after a due date are considered filed or paid on the date received by the IRS.
For official IRS guidance, visit www.irs.gov.