If you’re mailing a federal tax return from Texas, the address depends on which form you’re filing and whether you’re sending a payment with it. Texas has no state personal income tax, so every address below is for federal returns. Individual Form 1040 filers in Texas send returns without payment to Austin and returns with payment to Charlotte, North Carolina; business returns generally go to Ogden, Utah.
Form 1040 and 1040-SR
If you owe nothing, already paid electronically, or are expecting a refund, mail your completed Form 1040 or 1040-SR to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0002
The ZIP code matters. An older version of this address used a different ending, and the wrong ZIP can slow processing.1Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040
If you’re enclosing a check or money order, the return goes to a different facility that handles payments:
Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214
Attach Form 1040-V (the payment voucher) to the front of your return. Write your Social Security number, the tax year, and “Form 1040” on the check itself in case it gets separated from the paperwork.2Internal Revenue Service. Where to File Paper Tax Returns With or Without a Payment
Amended Returns and Extensions
Form 1040-X (Amended Return)
To fix a previously filed individual return, mail Form 1040-X to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-00523Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-X
Form 4868 (Individual Extension)
Form 4868 gives you an automatic six-month extension to file, but it does not extend the deadline to pay. For the 2025 tax year, the form must be postmarked by April 15, 2026.4Internal Revenue Service. IRS Announces First Day of 2026 Filing Season; Online Tools and Resources Help With Tax Filing
Without a payment:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0045
With a payment:
Internal Revenue Service
P.O. Box 1302
Charlotte, NC 28201-13022Internal Revenue Service. Where to File Paper Tax Returns With or Without a Payment
Estimated Tax Payments (Form 1040-ES)
Self-employed workers, freelancers, and anyone else making quarterly estimated payments uses Form 1040-ES. Texas residents mail the vouchers to:
Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
The IRS issued a correction to the mailing addresses printed in the 2026 Form 1040-ES booklet, so if the address on your paper form differs from the one above, use this one.5Internal Revenue Service. Correction to the Mailing Addresses in the 2026 Form 1040-ES
Business Returns
Business returns from Texas filers go to Ogden, Utah. The last four digits of the ZIP code change by form, so pay attention to them.
- Form 1065 (partnerships): Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-00116Internal Revenue Service. Where to File Your Taxes for Form 1065
- Form 1120 (C-corporations): Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-00127Internal Revenue Service. Where to File Your Taxes (for Forms 1120)
- Form 1120-S (S-corporations): Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-00138Internal Revenue Service. Where to File Your Taxes for Form 1120-S
- Form 1041 (estates and trusts): Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-00489Internal Revenue Service. Where to File Your Taxes for Form 1041
If you’re enclosing a payment, check the instructions packaged with your specific form, because the payment address can differ from the no-payment address.
For a business extension on Form 7004, Texas-based entities mail the paper form to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0045
This address covers Forms 1065, 1120, 1120-S, 1041, and 1120-H, among others.10Internal Revenue Service. Instructions for Form 7004
Shipping by FedEx, UPS, or DHL
P.O. box addresses don’t accept private carrier deliveries. If you’re using FedEx, UPS, or DHL, you need the physical street address of the processing center.
For returns and forms routed to Austin:
Internal Revenue Submission Processing Center
3651 S IH35
Austin, TX 78741
For forms routed to Ogden:
Internal Revenue Submission Processing Center
1973 Rulon White Blvd.
Ogden, UT 8420111Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service (PDS)
Only specific service levels from DHL Express, FedEx, and UPS qualify for the IRS “timely mailing as timely filing” rule. Standard ground shipping doesn’t count. If you’re near the deadline, confirm your service level appears on the IRS approved list before handing the package over.12Internal Revenue Service. Private Delivery Services (PDS)
Making the Postmark Count
The IRS treats a return as filed on the date of the postmark, not the date it arrives. A return dropped in the mail on April 15 and postmarked that day is on time even if the IRS doesn’t receive it until the following week.13eCFR. 26 CFR 301.7502-1 – Timely Mailing of Documents and Payments Treated as Timely Filing and Paying
USPS Certified Mail with a return receipt is the safest option for a paper return. The date on the certified mail receipt is treated as the postmark date, and the receipt itself serves as legal proof the IRS received the document. For 2026, certified mail costs $5.30 on top of regular postage, and a physical return receipt (the green card that comes back signed) adds $4.40.14United States Postal Service. Notice 123 – Price List
If you use a private metered postmark instead of a USPS postmark, the rules tighten. The postmark must be legible and dated on or before the deadline, and the document must arrive at the IRS within the same timeframe as if it had been sent through regular USPS mail. A late-arriving return with a private postmark can be rejected as untimely even if the postmark date itself is correct.13eCFR. 26 CFR 301.7502-1 – Timely Mailing of Documents and Payments Treated as Timely Filing and Paying
A Note on Texas Franchise Tax
None of the addresses above apply to Texas state tax obligations. Texas has no personal income tax, but it imposes a franchise tax on most businesses operating in the state. That report is filed with the Texas Comptroller of Public Accounts, not the IRS, and is due May 15 each year.15Texas Comptroller of Public Accounts. Franchise Tax Paper franchise tax reports go to the Comptroller at P.O. Box 149348, Austin, TX 78714-9348.16Texas Comptroller of Public Accounts. Texas Franchise Tax Forms