Mary Ann Phillips CPA PA

Filing Addresses-FL Residents ONLY

Federal Tax Return Form 1040 with Payment Enclosed:

Internal Revenue Service
PO Box 1214
Charlotte, NC  28201-1214

Federal Tax Return Form 1040 WITHOUT Payment Enclosed:

Internal Revenue Service
Austin, TX   73301-0002

Federal Estimated Tax Vouchers with Payment:

Internal Revenue Service
PO Box 1300
Charlotte, NC  28201-1300



Mailbox Rule:

A return or payment postmarked on or before a due date is considered filed or paid on the due date even if received by the IRS after the due date (IRC 6501 & 6513)

An original return claiming a refund or credit that is postmarked before the end of the three-year limitation period is considered filed on the postmark date (REG 301.7502-1)

An Amended return is also considered filed on the postmark date (REG 301-6402-3(a)(5))

Returns and payments postmarked after a due date are considered filed or paid on the date received by the IRS.