Mailing Addresses for 2024 Forms 1040 and 1040SR Filed in 2025

U.S. taxpayers usually provide their individual federal income information via forms 1040 or 1040SR. "Everyone can file Form 1040. Form 1040-SR is available to you if you were born before January 2, 1959," the IRS notes in section "Line Instructions for Forms 1040 and 1040-SR" (page 12) of IRS Tax Year 2024 1040 (and 1040-SR) Instructions.

Forms 1040 and 1040SR may be filed in paper or paperless formats. The paperless format entails electronic filing (e-file). Electronic-formatted Direct File and Free File are listed in "Free Ways To File Your Taxes" (page 7) of the instructions booklet for forms 1040 and 1040SR. "Direct File is an option for eligible taxpayers to file their federal tax returns online, securely with the IRS." For Free File, taxpayers are advised: "If you meet the adjusted gross income requirement, you may be able to use free tax preparation software to prepare and e-file your tax return." Free File's adjusted gross income qualification is $84,000 or less, according to "Ways to file for free" on "File your tax return" page of the IRS website (https://www.irs.gov/filing/individuals/how-to-file)..

Paper format filing requires mailing completed forms 1040 and 1040SR to specific addresses differentiated by residence location and by no payment-enclosed, payment-enclosed or refund-requested tax returns. Six IRS centers are responsible for processing 2024 forms 1040 and 1040SR filed in 2025 ("Where Do You File?," page 113 [back cover]). The three centers for 2024 individual income tax returns with either refund requests or no-enclosed payments for taxes owed are located in Kansas City, Missouri; Austin, Texas; and Ogden, Utah. IRS centers in Louisville, Kentucky; Charlotte, North Carolina; and Cincinnati, Ohio, accept payment-enclosed 2024 forms 1040 and 1040SR.

Mailing addresses for 2024 forms 1040 and 1040SR are listed in a table on the back cover of Tax Year 2024 1040 (and 1040-SR) Instructions booklet (page 113). Six tax return processing centers correlate with eight groupings. The first seven associate with forms 1040 and 1040SR mailed by taxpayers located in the District of Columbia and the 50 U.S. states.

The eighth group concerns taxpayers in special situations of living in a foreign country or a U.S. territory, of using an APO or FPO address, of filing Form 2555 for Foreign Earned Income (URL for form: https://www.irs.gov/pub/irs-pdf/f2555.pdf; URL for instructions:  https://www.irs.gov/pub/irs-pdf/f2555.pdf) or Form 4563 for Exclusion of Income for Bona Fide Residents of American Samoa (URL: https://www.irs.gov/pub/irs-pdf/f4563.pdf), or of being a dual-status alien. An asterisked note directs taxpayers in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands or the Northern Mariana Islands to consult Publication 570, Tax Guide for Individuals With Income From U.S. Possessions (URL: https://www.irs.gov/pub/irs-prior/p570--2023.pdf).

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"Where Do You File?" Tax Year 2024 1040 (and 1040-SR) Instructions, page 113 (back cover): via U.S. Department of the Treasury Internal Revenue Service (IRS) @ https://www.irs.gov/pub/irs-pdf/i1040gi.pdf

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U.S. Department of the Treasury Internal Revenue Service. "2024 Instructions for Form 2555 Foreign Earned Income 2024." Catalog Number 11901A. June 21, 2024. Internal Revenue Service > Forms and Publications.

• Available via IRS @ https://www.irs.gov/pub/irs-pdf/f2555.pdf

U.S. Department of the Treasury Internal Revenue Service. "Form 1040 U.S. Individual Income Tax Return 2024." Internal Revenue Service > Forms and Publications.

• Available via IRS @ https://www.irs.gov/pub/irs-pdf/f1040.pdf

U.S. Department of the Treasury Internal Revenue Service. "Form 1040-SR U.S. Tax Return for Seniors 2024." Internal Revenue Service > Forms and Publications.

• Available via IRS @ https://www.irs.gov/pub/irs-pdf/f1040s.pdf

U.S. Department of the Treasury Internal Revenue Service. "Form 2555 Foreign Earned Income 2024." Internal Revenue Service > Forms and Publications.

• Available via IRS @ https://www.irs.gov/pub/irs-pdf/f2555.pdf

U.S. Department of the Treasury Internal Revenue Service. "Form 2555 Foreign Earned Income 2024." Internal Revenue Service > Forms and Publications.

• Available via IRS @ https://www.irs.gov/pub/irs-pdf/f2555.pdf

U.S. Department of the Treasury Internal Revenue Service. "Form 2555 Foreign Earned Income 2024." Internal Revenue Service > Forms and Publications.

• Available via IRS @ https://www.irs.gov/pub/irs-pdf/f2555.pdf

U.S. Department of the Treasury Internal Revenue Service. "Form 4563 (Rev. September 2024) Exclusion of Income for Bona Fide Residents of American Samoa." Internal Revenue Service > Forms and Publications.

• Available via IRS @ https://www.irs.gov/pub/irs-pdf/f4563.pdf

U.S. Department of the Treasury Internal Revenue Service. Tax Guide 2024 for Individuals: Your Federal Income Tax for Individuals for Use in Preparing 2024 Returns. Publication 17. Catalog Number 10311G. Washington DC: U.S. Government Printing Office (GPO), Jan. 22, 2025.

• Available via IRS @ https://www.irs.gov/pub/irs-pdf/p17.pdf

U.S. Department of the Treasury Internal Revenue Service. Tax Guide for Individuals With Income From U.S. Possessions for Use in Preparing 2023 Returns. Publication 570. Catalog Number 15118B. Washington DC: U.S. Government Printing Office (GPO), Feb. 8. 2023.

• Available via IRS @ https://www.irs.gov/pub/irs-prior/p570--2023.pdf

U.S. Department of the Treasury Internal Revenue Service. Tax Year 2024 1040 (and 1040-SR) Instructions. Washington DC: U.S. Government Publishing Office (GPO), Dec. 16, 2024.

• Available via IRS @ https://www.irs.gov/pub/irs-pdf/i1040gi.pdf