If you live in California and are mailing a paper federal return, the address depends on the form you’re filing and whether you’re enclosing a payment. For a standard Form 1040 or 1040-SR with no payment, the return goes to the IRS center in Ogden, Utah. If you’re enclosing a check or money order, it goes to a P.O. box in Louisville, Kentucky. Those addresses apply to every California filer regardless of county.
Form 1040 Addresses for California Filers
Without a payment:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0002
With a payment:
Internal Revenue Service
P.O. Box 931000
Louisville, KY 40293-10001Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040 or Form 1040-SR
If you’re paying by check, make it payable to the United States Treasury and include Form 1040-V (the payment voucher) in the envelope. Don’t staple the check to the return.
Addresses for Other Common Federal Forms
Several forms California residents file alongside or instead of the 1040 go to their own addresses. Using the 1040 address for these will slow processing.
Amended Return (Form 1040-X)
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-00522Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-X
Extension Request (Form 4868)
Without a payment:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0045
With a payment:
Internal Revenue Service
P.O. Box 931300
Louisville, KY 40293-13003Internal Revenue Service. Form 4868 – Application for Automatic Extension of Time to File U.S. Individual Income Tax Return
Estimated Tax Payments (Form 1040-ES)
Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
The IRS corrected the address printed on earlier copies of the 2026 Form 1040-ES, so if you downloaded a voucher before mid-February 2026, verify it against the current form.4Internal Revenue Service. Correction to the Mailing Addresses in the 2026 Form 1040-ES
Corporate Return (Form 1120)
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-00125Internal Revenue Service. Where to File Your Taxes for Forms 1120
Partnership Return (Form 1065)
Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-00116Internal Revenue Service. Where to File Your Taxes for Form 1065
If You Use FedEx, UPS, or DHL Instead of USPS
Private delivery services can satisfy the IRS timely-filing rule, but only specific service tiers from DHL Express, FedEx, and UPS qualify. Standard ground shipping does not count, so check the current IRS list before sending.7Internal Revenue Service. Private Delivery Services (PDS)
Private carriers cannot deliver to a P.O. box, so you have to use the IRS street address. For California returns that would normally go to Ogden, send them to:
Internal Revenue Submission Processing Center
1973 Rulon White Blvd.
Ogden, UT 842018Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
Hold on to the tracking number. It’s your proof of when the return left your hands.
The Postmark Rule and the April 15 Deadline
Individual returns for tax year 2025 are due April 15, 2026.9Internal Revenue Service. IRS Opens 2026 Filing Season Under the “timely mailed is timely filed” rule, the postmark date is your filing date, so a return dropped in the mail on April 15 counts as filed on April 15 even if it arrives days later. The envelope has to be properly addressed, carry the correct postage, and be deposited in the U.S. mail by the deadline for the rule to protect you.10Office of the Law Revision Counsel. 26 U.S. Code 7502 – Timely Mailing Treated as Timely Filing and Paying
A Form 4868 extension pushes the filing deadline to October 15, 2026, but it does not extend the time to pay. Any tax owed is still due April 15.11Internal Revenue Service. Get an Extension to File Your Tax Return
Before You Seal the Envelope
- Sign and date the return. If you’re filing jointly, both spouses have to sign. An unsigned return isn’t valid.
- Attach any Forms W-2, W-2G, and 1099-R to the front of the 1040.
- If you’re paying by check, enclose Form 1040-V. Don’t staple the check to the return.
- Copy every page, schedule, and attachment before you mail. If anything goes missing, you’ll need that copy.
- Double-check the address against the current IRS instructions for your form. Payment and non-payment addresses differ, and they do get updated.
- Weigh the envelope at the post office. Tax returns are usually too thick for a standard letter and go as a large envelope (a USPS “flat”); as of January 2026, that’s $1.63 for the first ounce and $0.27 for each additional ounce. Short postage means the return comes back to you, and you may miss the deadline.12Postal Explorer (USPS). Notice 123 – January 2026 Price Change – Price List
If you’re mailing close to April 15, send it USPS Certified Mail with Return Receipt. The Certified fee is $5.30 and the green card adds $4.40, giving you a dated record of mailing and delivery for well under the cost of a single month’s late-filing penalty.
What Happens If You Miss the Deadline or Mail It to the Wrong Place
A return sent to the wrong address, returned for insufficient postage, or simply mailed late can be treated as filed late. The failure-to-file penalty is 5% of the unpaid tax for each month (or partial month) the return is late, up to 25%.13Internal Revenue Service. Failure to File Penalty A separate failure-to-pay penalty of 0.5% per month applies to unpaid tax, also capped at 25%, dropping to 0.25% per month if you have an approved payment plan.14Internal Revenue Service. Failure to Pay Penalty Interest runs on top of both.
If you owe and can’t pay in full, file anyway, or at least file Form 4868. The monthly failure-to-file penalty is ten times the failure-to-pay penalty, so getting the paperwork in on time is the single cheapest thing you can do.