The IRS mailing address for Tennessee filers depends on which form you’re sending and whether you’re enclosing a payment. Individual returns generally go to Austin, Texas, when no payment is included and to a Charlotte, North Carolina, lockbox when a check is enclosed. Business returns route to Kansas City, Missouri, or Ogden, Utah, based on entity size. The specific address for each major form is below.
Form 1040 and 1040-SR
If you’re filing a standard Form 1040 or 1040-SR and expect a refund or owe nothing, mail your return to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-00021Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040
If you owe a balance and are enclosing a check or money order, the return goes to a separate payment-processing lockbox:
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-12141Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040
Include Form 1040-V (the payment voucher) with your check. The voucher helps the IRS match your payment to the correct account.2Internal Revenue Service. Where to File Paper Tax Returns With or Without a Payment
Estimated Tax Payments (Form 1040-ES)
Tennessee residents mailing quarterly estimated tax vouchers with Form 1040-ES send them to:
Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-13003Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-ES
If you downloaded or printed the 2026 Form 1040-ES before February 13, 2026, check the address on your voucher. The IRS corrected the mailing addresses in an updated version after that date, so earlier printouts may show the wrong destination.4Internal Revenue Service. Correction to the Mailing Addresses in the 2026 Form 1040-ES
Amended Returns (Form 1040-X)
To correct a previously filed individual return, mail Form 1040-X to:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-00525Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-X
Amended returns take significantly longer to process than original filings. You can track your amended return’s status at irs.gov/wheres-my-amended-return about three weeks after mailing.6Internal Revenue Service. Processing Status for Tax Forms
Extension Requests (Form 4868)
The IRS encourages filing extensions electronically. E-filing Form 4868 triggers an automatic extension with an immediate acknowledgment, and paying any portion of your estimated tax electronically also processes an extension without a separate form.7Internal Revenue Service. Internal Revenue Service Form 4868 – Application for Automatic Extension of Time To File U.S. Individual Income Tax Return
For a paper Form 4868 without a payment:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0045
With a payment enclosed:
Internal Revenue Service
P.O. Box 1302
Charlotte, NC 28201-13028Internal Revenue Service. Form 4868 Addresses for Taxpayers and Tax Professionals
An extension gives you more time to file, not more time to pay. Interest on unpaid tax accrues from the original due date.
Business Returns
Business returns route to Kansas City for smaller entities and to Ogden for larger ones. The split is based on total assets and whether Schedule M-3 is filed.
C-Corporations (Form 1120)
Corporations with total assets under $10 million that do not file Schedule M-3:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-00129Internal Revenue Service. Where to File Your Taxes for Forms 1120
Corporations with $10 million or more in total assets, or those filing Schedule M-3:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-00129Internal Revenue Service. Where to File Your Taxes for Forms 1120
S-Corporations (Form 1120-S)
S-corporations under $10 million in assets and not filing Schedule M-3:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-001310Internal Revenue Service. Where to File Your Taxes for Form 1120-S
S-corporations at or above $10 million, or filing Schedule M-3:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-001310Internal Revenue Service. Where to File Your Taxes for Form 1120-S
Partnerships (Form 1065)
Partnerships under $10 million in assets and no Schedule M-3:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-001111Internal Revenue Service. Where to File Your Taxes for Form 1065
Partnerships at or above $10 million, or filing Schedule M-3:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-001111Internal Revenue Service. Where to File Your Taxes for Form 1065
Employer Returns
Form 941 (Quarterly Employment Tax)
Without a payment:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-000512Internal Revenue Service. Where to File Your Taxes for Form 941
With a payment:
Internal Revenue Service
P.O. Box 932100
Louisville, KY 40293-210012Internal Revenue Service. Where to File Your Taxes for Form 941
Form 940 (Federal Unemployment Tax)
Without a payment:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-004613Internal Revenue Service. Where to File Your Taxes for Form 940
With a payment:
Internal Revenue Service
P.O. Box 932000
Louisville, KY 40293-200013Internal Revenue Service. Where to File Your Taxes for Form 940
Estate and Trust Returns (Form 1041)
Fiduciaries filing Form 1041 without a payment:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-004814Internal Revenue Service. Where to File Your Taxes for Form 1041
With a payment:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-014814Internal Revenue Service. Where to File Your Taxes for Form 1041
If You’re Filing From Abroad
The addresses above apply to Tennessee residents filing from within the United States. If you’re temporarily overseas, using an APO or FPO address, or claiming the foreign earned income exclusion on Form 2555, you use different destinations: Austin, TX 73301-0215 without a payment, or P.O. Box 1303, Charlotte, NC 28201-1303 with a payment.15Internal Revenue Service. U.S. Citizens and Resident Aliens Abroad – Where and When to File and Pay
Writing the Check
Make the check payable to “United States Treasury,” not “IRS.” Do not staple or paperclip your payment to the return. On the check or money order, write:
- Your name and address
- Daytime phone number
- Social Security number (or EIN for businesses, or ITIN if applicable)
- Tax year the payment covers
- Form number, for example “2026 Form 1040” or “2026 Form 1040-ES”16Internal Revenue Service. Pay by Check or Money Order
Using FedEx, UPS, or DHL
Private carriers cannot deliver to P.O. Box addresses. If you use FedEx, UPS, or DHL, you need the IRS’s physical street addresses. For Tennessee filers, the two relevant processing centers are:
- Austin: Internal Revenue Submission Processing Center, 3651 S IH35, Austin, TX 78741
- Kansas City: Internal Revenue Submission Processing Center, 333 W. Pershing, Kansas City, MO 6410817Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
With a private carrier, returns with and without payments go to the same street address, which differs from USPS routing.
Only IRS-designated services qualify for the “timely mailing treated as timely filing” rule, so the carrier’s ship date counts as your filing date. Approved options include FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, UPS Next Day Air, UPS 2nd Day Air, and several DHL Express services, among others.18Internal Revenue Service. Private Delivery Services (PDS) Ground and basic retail services from these carriers are not on the approved list.
Protecting Your Filing Date
Under federal law, the postmark date on your envelope counts as your filing date, not the date the IRS actually receives it.19Office of the Law Revision Counsel. 26 U.S. Code 7502 – Timely Mailing Treated as Timely Filing and Paying A return postmarked April 15 that arrives April 22 is still on time. This protection only works if you can prove the postmark date.
USPS Certified Mail with a return receipt is the gold standard. It gives you proof of both the mailing date and the delivery date. Registration works the same way and creates an even stronger legal presumption that your documents were delivered.19Office of the Law Revision Counsel. 26 U.S. Code 7502 – Timely Mailing Treated as Timely Filing and Paying Certified Mail with a return receipt currently runs around $10.50 on top of regular postage. If you’re filing close to a deadline or sending a large payment, that’s cheap insurance against a dispute you can’t win.