If you live in North Carolina and are mailing a paper federal tax return, the address depends on one thing: whether you are enclosing a payment. Returns without a payment go to the IRS center in Austin, Texas. Returns with a payment go to a lockbox in Charlotte. Amended returns, extensions, and estimated payments each have their own separate addresses, so match the form to the right destination before you seal the envelope.
Form 1040 and 1040-SR
Most individual filers use Form 1040, or Form 1040-SR if they are 65 or older. The IRS routes these to two different facilities.
No payment enclosed:
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 or Form 1040-SR
Payment enclosed:
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 or Form 1040-SR
If you are mailing a payment separately from your return using the Form 1040-V voucher, send the voucher to the same Charlotte P.O. Box 1214.2Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-V Make the check payable to “United States Treasury” and write your Social Security number, the tax year, and “Form 1040” on it so the IRS can match the payment to your account.
Form 1040-NR for Nonresident Aliens
Nonresident aliens filing Form 1040-NR do not use the addresses above. The destinations route through the same cities but use different ZIP codes and P.O. Boxes.
No payment:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-02153Internal Revenue Service. Where to File Forms 1040-NR, 1040-PR, and 1040-SS
With payment:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-13033Internal Revenue Service. Where to File Forms 1040-NR, 1040-PR, and 1040-SS
Note the ZIP code 73301-0215 (not -0002) and P.O. Box 1303 (not 1214). Mixing these up won’t necessarily lose your return but will slow processing.
Form 1040-X for Amended Returns
Amended returns do not go to Austin or Charlotte. North Carolina residents mail Form 1040-X to:
Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-00524Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-X
Use this address whether you owe more tax or expect an additional refund. The IRS also accepts electronic amended returns for the current and two prior tax years, which is much faster than mail.
Form 4868 Extension Requests
Form 4868 gives you an automatic six-month extension to file. It does not extend your deadline to pay; if you owe tax, interest and penalties still accrue from the original April due date.5Internal Revenue Service. Form 4868 Application for Automatic Extension of Time to File
No payment:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-00455Internal Revenue Service. Form 4868 Application for Automatic Extension of Time to File
With payment:
Internal Revenue Service
P.O. Box 1302
Charlotte, NC 28201-13025Internal Revenue Service. Form 4868 Application for Automatic Extension of Time to File
Form 1040-ES Quarterly Estimated Payments
Self-employed filers and anyone else making quarterly estimated payments use a different Charlotte P.O. Box:
Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-13006Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-ES
IRS Direct Pay and EFTPS are alternatives that avoid the mail entirely and give immediate confirmation.
Quick Reference
- Form 1040 or 1040-SR, no payment: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0002
- Form 1040 or 1040-SR, with payment: Internal Revenue Service, P.O. Box 1214, Charlotte, NC 28201-1214
- Form 1040-V payment voucher: Internal Revenue Service, P.O. Box 1214, Charlotte, NC 28201-1214
- Form 1040-NR, no payment: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215
- Form 1040-NR, with payment: Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303
- Form 1040-X amended return: Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0052
- Form 4868, no payment: Department of the Treasury, Internal Revenue Service Center, Austin, TX 73301-0045
- Form 4868, with payment: Internal Revenue Service, P.O. Box 1302, Charlotte, NC 28201-1302
- Form 1040-ES estimated payment: Internal Revenue Service, P.O. Box 1300, Charlotte, NC 28201-1300
Using FedEx, UPS, or DHL
Private carriers cannot deliver to a P.O. Box, so if you ship your return by FedEx, UPS, or DHL you need a physical street address. The IRS also only treats specific designated service levels as equivalent to a USPS postmark for meeting a filing deadline; standard ground shipping does not qualify.
For returns that would normally go to Austin (Form 1040 without payment, Form 4868 without payment), ship to:
Internal Revenue Submission Processing Center
3651 S IH35
Austin, TX 787417Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service
For amended returns that go to Kansas City:
Internal Revenue Submission Processing Center
333 W. Pershing
Kansas City, MO 641087Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service
When using a private delivery service, all returns go to the street address regardless of whether a payment is enclosed. That is different from USPS mailing, where the payment and no-payment addresses diverge.7Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service
Qualifying service levels include FedEx Priority Overnight, FedEx Standard Overnight, UPS Next Day Air, UPS 2nd Day Air, and DHL Express Worldwide, among others.8Internal Revenue Service. Private Delivery Services Economy and ground services from any carrier do not qualify. If you use a non-designated service and the return arrives after the deadline, the IRS treats it as late even if you shipped it on time.
Making the Deadline by Mail
The deadline for the 2025 return is April 15, 2026.9Internal Revenue Service. IRS Opens 2026 Filing Season The IRS does not need to receive your return by that date. Under federal law, the USPS postmark on the envelope counts as your filing date, provided the return was properly addressed and had sufficient postage.10Office of the Law Revision Counsel. 26 USC 7502 – Timely Mailing Treated as Timely Filing and Paying A return postmarked April 15 and delivered April 20 is still on time.
Private postage meter postmarks are a different story. A metered postmark is only valid to the extent IRS regulations allow, and the IRS has historically been skeptical of them. If your deadline is tight, have the return hand-stamped at the post office counter rather than running it through an office meter.
Certified mail is the safest option. A certified mail receipt is treated as proof the IRS received the document, and the postmark on the receipt serves as the definitive mailing date if there is any dispute.10Office of the Law Revision Counsel. 26 USC 7502 – Timely Mailing Treated as Timely Filing and Paying The cost is minimal, especially if you are filing close to the deadline or claiming a large refund.
Weigh the envelope before you send it. A bulky return with multiple schedules often exceeds one ounce and needs extra postage, and insufficient postage can get your return returned to you after the deadline.
Do Not Put the State Return in the Same Envelope
Your North Carolina Form D-400 goes to the North Carolina Department of Revenue, not the IRS. Combining the two in one envelope delays both filings because neither agency can process the other’s forms.
State refund return:
North Carolina Department of Revenue
PO Box R
Raleigh, NC 27634-000111North Carolina Department of Revenue. When, Where, and How to File Your North Carolina Return
State return with payment:
North Carolina Department of Revenue
PO Box 25000
Raleigh, NC 27640-064011North Carolina Department of Revenue. When, Where, and How to File Your North Carolina Return
Make the state payment check out to the “NC Department of Revenue,” not the U.S. Treasury.