Mailing Instructions: Where, When, and How
Table of contents
- If your return cannot be e-filed, you must submit it to the IRS by post
- Print all pages (single-sided)
- Don't forget your John Hancock
- Mailing State Returns
- Mailing Non-Personal Returns
- Do not enclose any non-U.S. documents
- Review the Final Instructions document we prepared
If your return cannot be e-filed, you must submit it to the IRS by post
TFX will e-file your return whenever possible. In certain cases, however, the IRS does not allow taxpayers to e-file their returns.
- If you’re filing an amended return,
- If you’re filing using the Streamlined Procedure, or
- If you’re filing an older return (the IRS currently only allows taxpayers to e-file their returns for the last three years).
1. Print all pages (single-sided)
We recommend that you print your entire tax return (single-sided) and enclose all pages from the PDF file we provided (including those marked “For Your Records”). Either US letter or European A4 size is fine.
Why include pages marked “for your records?” These are worksheets which may help the IRS to understand how you calculated some of the figures on your return. There’s certainly no harm in adding them in.
2. Don't forget your John Hancock
Returns submitted by mail require the taxpayer’s wet signature (you can't electronically sign the PDF on your computer - you have to physically sign the printed return with a physical pen). Sign and date page 2 of Form 1040. If you are filing jointly, both spouses must sign the form.
Attach all the U.S. tax forms we prepared.
If you were provided any other U.S. tax forms by other institutions (such as Forms 1099-B, 1099-G, W-2, etc.), enclose them with your return as well.
3. Mailing State Returns
As always, we aim to e-file all returns. If your state return cannot be e-filed, the Final Instructions file we provide will specifically state that you have to mail your return to the State Tax Authority (with wet signature).
Each state has a different address where they expect you to mail their return. Please review this help page which has links to each State Tax Authority website.
Important - when you mail your State Return, you have to also enclose a copy of your Federal Return.
4. Mailing Non-Personal Returns
IRS does not allow e-filing of certain non-personal returns (forms 3520/3520-A for foreign trusts, form 709 for gifts, Form 1120-F for certain foreign corporations). Your individual tax return form 1040 e-filed or mailed on paper separately, to a different address.
|Forms 1120-F, 3520 and 3520-A|| Internal Revenue Service CenterP.O. Box 409101Ogden, UT 84409
|Form 709||Internal Revenue Service Center Cincinnati, OH 45999 USA|
US trust and business returns (forms 1041, 1120, 1120-S, 1065) are usually e-filed. However, tax returns for the previous years or tax returns submitted during the IRS winter maintenance period (November-December) must be mailed.
US business returns are mailed separately from the individual tax returns to a different IRS office. The mailing address depends on the US state where the business is incorporated, the number of gross receipts, whether you enclose payment or not. You can find the mailing address for your type of federal business return here:
State business returns are mailed to the state of business registration. Each state has a different address where they expect you to mail state business return. This help page has links to each State Tax Authority website.
Business returns for the foreign corporations, foreign partnerships and foreign disregarded entities (forms 5471, 8865 and 8858) are filed together with the individual tax return Form 1040, whether the return is e-filed or mailed.
5. Do not enclose any non-U.S. documents
Unless you are responding to an IRS request or filing an amended return which requires that you include foreign documentation as proof in order to request a refund, do not attach non-U.S. forms to your tax return.
You should keep any foreign tax forms you receive for your records, but please do not send your Australian PAYG Summary or your Swiss Certificat de Salaire to the IRS: they won't know what to do with it.
6. Review the Final Instructions document we prepared
Where you should mail your tax return depend on a variety of factors (whether it’s an amended return, the types of forms included, whether you’re applying for a particular program, etc.). We've eliminated the guesswork: once we’ve finished working on your return, we’ll prepare a Final Instructions document which details exactly when and where you should mail the return, depending on your specific situation.