Mailing Addresses for 2025 Forms 1040 and 1040SR Filed in 2026

U.S. taxpayers usually file 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, 1961," the IRS states in section "Line Instructions for Forms 1040 and 1040-SR" (page 12) of IRS Tax Year 2025 1040 (and 1040-SR) Instructions.

Two formats are available for filers of forms 1040 and 1040SR. Taxpayers may choose to file in either paper or paperless formats.

The paperless format associates with electronic filing (e-file). Electronic-formatted Free File is identified in the instructions booklet for forms 1040 and 1040SR. "If you e-file your return, there is no need to mail it" (page 8)." The cover of the Tax Year 2025 1040 (and 1040-SR) Instructions references Free File as ". . . the fast, safe and free way to prepare and e-file your taxes. See IRS.gov/FreeFile."

The IRS Free File program is described in "IRS and the Free File Alliance Partnership" in the "Frequently asked questions (FAQs)" section: "The IRS Free File program is a Public-Private Partnership (PPP) between the IRS and the Free File Alliance, a coalition of tax preparation software companies. IRS Free File partners provide free electronic tax preparation and filing of federal tax returns at no cost to qualifying taxpayers. Some may offer a free state return. The IRS does not endorse any individual IRS Free File Guided Tax partner" (https://www.irs.gov/e-file-do-your-taxes-for-free).

The IRS website lists the eight Trusted Partners (https://apps.irs.gov/app/freeFile/browse-all-offers/).

IRS Free File differs from other free e-filing options, as explained in "How IRS Free File is different from other free e-filing services" on Free File: About the Free File Alliance" page on the IRS website.

"IRS Free File services can only be accessed through IRS.gov/freefile. In a single location, taxpayers can choose to prepare and file taxes with tax software companies that are members of the Free File Alliance" (https://www.irs.gov/e-file-providers/about-the-free-file-alliance).

Taxpayers with an adjusted gross income of $89,000 or less in 2025 qualify for the free tax software.

Paper format filing entails mailing completed forms 1040 and 1040SR to specific addresses determined by residence location and by no payment-enclosed, payment-enclosed or refund-requested tax returns. Five state addresses are designated for processing 2025 forms 1040 and 1040SR filed in 2026 ("Where Do You File?," page 128 [back cover]). The three locations for 2025 individual income tax returns with either refund requests or no-enclosed payments for taxes owed are sited in Austin, Texas; Kansas City, Missouri; and Ogden, Utah. Payment-enclosed 2025 forms 1040 and 1040SR are mailed to IRS addresses in Louisville, Kentucky; Charlotte, North Carolina; and Cincinnati, Ohio.

Mailing addresses for 2025 forms 1040 and 1040SR are given in a table on the back cover of Tax Year 2025 1040 (and 1040-SR) Instructions booklet (page 128). The Internal Revenue Service has correlated five tax return processing addresses with five groupings. The first four concern forms 1040 and 1040SR mailed by taxpayers located in the District of Columbia and the 50 U.S. states.

The fifth group comprises 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: 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 refers taxpayers in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands or the Northern Mariana Islands to Publication 570, Tax Guide for Individuals With Income From U.S. Possessions (URL: https://www.irs.gov/pub/irs-pdf/p570.pdf).

IRS, via Facebook April 5, 2026, @ https://www.facebook.com/IRS/posts/pfbid0sre2vMa68rFdSmFcY8iK9iJm6oBVZ9aeUWz6jywVLdyUJGN5H3RV8zNHZP3YqCuGl; IRS, via Facebook April 5, 2026, @ https://www.facebook.com/photo.php?fbid=1358535229653529&set=pb.100064911930482.-2207520000

IRSnews @IRSnews, via X March 30, 2026, @ https://x.com/IRSnews/status/2038593384328114465

IRSnews @IRSnews, via X March 31, 2026, @  https://x.com/IRSnews/status/2039010139907174761

"Where Do You File?" Tax Year 2025 1040 (and 1040-SR) Instructions, page 128 (back cover): via U.S. Department of the Treasury Internal Revenue Service (IRS) @ https://www.irs.gov/pub/irs-pdf/i1040.pdf

U.S. Department of the Treasury Internal Revenue Service. "Form 1040 U.S. Individual Income Tax Return." 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." 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." 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 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 2025 for Individuals: Your Federal Income Tax for Individuals for Use in Preparing 2025 Returns. Publication 17. Catalog Number 10311G. Washington DC: U.S. Government Printing Office (GPO), January 13, 2026.

• 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 2025 Returns. Publication 570. Catalog Number 15118B. Washington DC: U.S. Government Printing Office (GPO), February 26, 2026.

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

U.S. Department of the Treasury Internal Revenue Service. Tax Year 2025 1040 (and 1040-SR) Instructions. Washington DC: U.S. Government Publishing Office (GPO), January 2, 2026.

• Available via IRS @ https://www.irs.gov/pub/irs-pdf/i1040.pdf

U.S. Department of the Treasury Internal Revenue Service. "Time is running out to claim $1.2 billion in refunds for tax year 2022; taxpayers face April 15 deadline." IRS website home > News > News releases. March 20, 2026.

• Available via IRS @ https://www.irs.gov/newsroom/time-is-running-out-to-claim-1-point-2-billion-in-refunds-for-tax-year-2022-taxpayers-face-april-15-deadline