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Mailing instructions: Where, when, and how
Mailing instructions: Where, when, and how
Kirsten Simmons avatar
Written by Kirsten Simmons
Updated over a week ago

Table of contents:

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 some instances, however, the IRS does not allow taxpayers to e-file their returns, for example:

  • If you are filing an amended return.

  • If you are filing using the Streamlined Procedures.

  • If you are filing an older return: the IRS currently only allows taxpayers to e-file their returns for the past three years.


Review the Final Instructions document we prepared

Determining whether you need to mail your tax return depends on various factors. To remove any uncertainty, once we have completed your return, we will provide you with a Final Instructions document. This document will outline precisely when and where you should mail your tax return, tailored to your specific circumstances.


When to send a return to the IRS

The IRS considers the postmark date of your return, not the date it is received. If your return is postmarked by the filing deadline, it will not be considered late, regardless of when it arrives. This rule applies to filing deadlines on April 15, June 15, October 15, and December 15.


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 a U.S. letter or a European A4 size is acceptable.

Why include pages marked "For Your Records?" These worksheets may help the IRS understand how you calculated some of the figures on your return. There's certainly no harm in adding them in.

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.


Physically sign the printed return

Returns submitted by mail require the taxpayer's wet signature (you can't electronically sign the PDF on your computer; you must 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.


Do not enclose any non-U.S. documents

Unless you are responding to an IRS request or filing an amended return requiring that you include foreign documentation as proof 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 them.


Where and how to mail state returns

If your state return cannot be filed electronically, you are required to send your return to the State Tax Authority with a wet signature. Each state has a distinct mailing address; please refer to the State web portals for tax payments & refunds article to obtain the appropriate address.

❗ Important notes: 

  • When you mail your state return, you must also enclose a copy of your federal return. No need to sign the attached document of the federal return - it is just a copy for reference. 

  • You must attach a copy of any U.S. tax forms that show state tax withheld, for instance, Form W-2, 1099, etc. Moreover, there are many state-specific forms that might have tax withheld, for instance, CA Form 592.


Where and how to mail 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, and Form 1120-F for certain foreign corporations). Form 1040 is e-filed or mailed on paper separately to a different address.

Form

Mailing address

Forms 1120-F, 3520 and 3520-A

Internal Revenue Service Center P.O. Box 409101 Ogden, UT 84409

USA

Form 709

Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999

If using a PDS, file at this address: Internal Revenue Service 333 W. Pershing Road Kansas City, MO 64108

U.S. trust and business returns (forms 1041, 1120, 1120-S, 1065) are usually e-filed. However, tax returns for the previous years or returns submitted during the IRS winter maintenance period (November-December) must be mailed.

U.S. business returns are mailed separately from individual tax returns to a different IRS office. The mailing address depends on the U.S. state where the business is incorporated, the number of gross receipts, and 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 distinct mailing address; please refer to the State web portals for tax payments & refunds article to obtain the appropriate address.

Business returns for foreign corporations, foreign partnerships, and foreign disregarded entities (forms 5471, 8865, and 8858) are filed with the individual tax return Form 1040, whether the return is e-filed or mailed.


Phone numbers to give the courier service when mailing a return

These phone numbers are for international taxpayers who must send packages and documentation to the different campuses. If the courier service you are using (FedEx, DHL, UPS, etc.) requests a phone number for the destination, please use one of the following:

Campus

Telephone number

Andover

(978) 474-9822

Atlanta

(678) 530-6616

Austin

(512) 460-7948

Brookhaven

(631) 654-6334

Cincinnati

(859) 669-5250

Fresno

(559) 454-6168

Kansas City

(816) 325-3019

Memphis

(901) 546-3700

Ogden

(801) 620-3738

Philadelphia

(267) 941-1832

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