Blog

If you live in a foreign country, use one of these addresses to file your paper Form 1040, Form 1040A, or Form 1040-EZ:

• If you are NOT enclosing a check or money order:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215 U.S.A.

• If you ARE enclosing a check or money order:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303 U.S.A.

 

Private Delivery Services

You can use certain private delivery services designated by the IRS to meet the “timely mailing as timely filing/paying” rule for tax returns and payments. These private delivery services include only the following:
•DHL Express (DHL): DHL Same Day Service
•Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First
•United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

The private delivery service can tell you how to get written proof of the mailing date

If you are filing Form 1040NR or Form 1040NR-EZ, use one of these addresses to file your paper return:

1) Individuals

• If you are NOT enclosing a check or money order:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215 U.S.A.

• If you are enclosing a check or money order:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303 U.S.A.

2) Estates and trusts

• If you are NOT enclosing a check or money order:
Department of the Treasury
Internal Revenue Service
Cincinnati, OH 45999-0048 U.S.A.

• If you are enclosing a check or money order:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303 U.S.A.

Private Delivery Services

You can use certain private delivery services designated by the IRS to meet the “timely mailing as timely filing/paying” rule for tax returns and payments. These private delivery services include only the following.
•DHL Express (DHL): DHL Same Day Service.
•Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First.
•United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

The private delivery service can tell you how to get written proof of the mailing date.