How to Look Up Your IRS Mailing Address by Return Type
The IRS where-to-file page is an index, not a list of street addresses: you pick your form's number or letter, then follow the link to the mailing address.
The page titled "Where to file tax returns - Addresses listed by return type" does not actually contain mailing addresses. It is a navigation index. To get the address for your return, you first identify the form number you filed, then follow the numerical or alpha-numerical links on the page to the specific where-to-file information (c02). If you are looking for a street address to print on an envelope, the index alone will not give it to you.
How the index is organized
The page groups forms two ways. Forms that begin with numbers are reached through the digits 1, 2, 3, 4, 5, 7, 8 and 9 (c04). Forms that begin with letters use an alpha link: for example, Form SS-4, the Application for Employer Identification Number, is reached by choosing the alpha S (c05).
The page gives two worked examples of how the digit links map to forms. Form 3520, the Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, is reached by choosing the number 3. Form 706, the United States Estate (and Generation-Skipping Transfer) Tax Return, is reached by choosing the number 7 (c03). Notice that the link is keyed to the first digit of the form number, not to the topic of the form.
There is also a separate entry organized by state. It covers where-to-file addresses by state for Forms 1040 and 1040-SR, Forms 1040-ES, Forms 1040-V, amended returns, and extensions, and it also covers addresses for taxpayers in foreign countries, U.S. possessions, or with other international filing characteristics (c09, c10). Forms 1040 and 1040-SR use the same where-to-file addresses (c11).
Return types and what the index offers
| What you are filing | Where the index sends you |
|---|---|
| Form 1040 or 1040-SR, plus 1040-ES, 1040-V, amended returns and extensions | The state-based address entry (c09, c11) |
| Forms starting with digits 1, 2, 3, 4, 5, 7, 8 or 9 | The matching number link; Form 3520 sits under 3, Form 706 under 7 (c03, c04) |
| Forms and applications starting with a letter, such as Form SS-4 | The matching alpha link, such as S (c05) |
| Certain forms, payments and applications other than tax returns | A quick guide to where to send them (c12) |
| Certain elections, statements and other documents | A listing of filing addresses for those items (c13) |
Why the index and a printed booklet can disagree
The page warns that some addresses may not match a particular instruction booklet or publication (c06). The stated reason is that changes are made after a publication is printed (c07). In practice, that means an address in a paper booklet you already have can conflict with the address shown online.
The page describes itself as reflecting the most current where-to-file addresses for use during calendar year 2024 (c08). Treat that statement as what the source says about its own scope, not as a guarantee about any later year. Before you mail anything, re-open the page and confirm the address for your form and, where relevant, your state.
Where e-filing fits
The same source offers a way to avoid the address lookup entirely: e-file for free using the IRS Free File service or by using online fillable forms (c01). This is a description of what the source offers; whether it suits your situation depends on your return and your records, which this article cannot assess.
For a household balancing a filing deadline against a paper trail, the practical difference is simple. Mailing a return means finding the correct address for your form and state first. E-filing means there is no envelope address to find, but it is not the same as filing on paper, and the source does not say the two are interchangeable for every filer.
A short walk-through
Suppose your household needs the address for a Form 1040-SR. You would go to the state-based entry, since that entry covers Forms 1040 and 1040-SR (c09, c11). Suppose instead you are filing Form 3520; you would follow the number 3 link (c03). For Form 706, you would follow the number 7 link (c03). For Form SS-4, you would follow the alpha S link (c05).
Hypothetical example: if a household were mailing two separate returns in the same envelope, the index would still require two lookups, one per form number, because the address is tied to the form type rather than to the filer. That is an illustration of how the index works, not a statement of any rule about combined mailings.
What the source does not say
- The page does not list any street addresses on the index itself; addresses sit behind the links (c02).
- It does not give a complete list of every form number in each digit or letter group beyond the examples for Forms 3520, 706 and SS-4 (c03, c04, c05).
- It does not state that the calendar-year-2024 scope statement (c08) has been updated for any later year.
- It does not say that e-filing (c01) is required, preferred, or available for every filer.
- It does not resolve which source wins when a printed booklet and the page disagree, beyond noting that addresses may differ because changes are made after printing (c06, c07).
What to do with this
Use the page as a lookup tool, not as an address list. Match your form number to the digit or letter link, or go to the state entry for Forms 1040, 1040-SR, 1040-ES, 1040-V, amended returns and extensions (c04, c09). If you are sending something other than a return, check the entries for certain forms, payments and applications, and for certain elections, statements and other documents (c12, c13). Keep a copy of whatever address you used and the date you checked it, so the household record shows where the envelope went.
The page notes its own limits: addresses can change after a booklet is printed (c06, c07). Re-checking the page before mailing is the one step that keeps a paper filing from going to an address copied out of an older document.
Sources
Informational only. Not financial, legal or investment advice. Check the primary sources listed above before you act on anything here.