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IRS mailing addresses for expats: 2026 submission centers
The IRS operates three active submission processing centers in 2026 – Austin, TX; Kansas City, MO; and Ogden, UT.
US taxpayers living abroad mail 2025 Form 1040 paper returns to the IRS address in Austin, TX 73301-0215 when no payment is enclosed, or to Charlotte, NC 28201-1303 with a payment.
A mailing address is a P.O. Box or city/state/ZIP where USPS delivers your return.
A submission processing center is a physical facility where the IRS processes returns shipped by FedEx, UPS, or DHL – but only through IRS-designated private delivery services.
Not every carrier service level qualifies.
The correct address depends on three factors: which form you are filing, whether a payment is enclosed, and how you are shipping.
Five expat scenarios, five different destinations – use this table to find the right one.
| Situation | Where to send it | Notes |
|---|---|---|
| Form 1040 without payment – USPS | Department of the Treasury, IRS, Austin, TX 73301-0215 USA | All foreign-country, APO/FPO, and Form 2555 filers |
| Form 1040 with payment – USPS | IRS, P.O. Box 1303, Charlotte, NC 28201-1303 USA | Include Form 1040-V payment voucher |
| Form 1040 by private delivery service | Internal Revenue Submission Processing Center, 3651 S IH35, Austin, TX 78741 | With or without payment – use the street address |
| Form 1040-X amended return – USPS | Department of the Treasury, IRS, Austin, TX 73301-0215 USA | Use this address unless an IRS notice directs you to a different one |
| FBAR – FinCEN Form 114 | Filed electronically at FinCEN BSA E-Filing System | Not mailed – paper filing only with FinCEN exemption |
Taxes for Expats prepares complete federal return packages – Form 1040, Form 2555, Form 1116.
Mailing instructions are included when paper filing is required.
When to use a mailing address vs. a processing center
The IRS publishes two types of addresses for paper returns – and using the wrong one can delay processing by weeks.
A mailing address is a P.O. Box or city/state/ZIP that accepts USPS mail.
A submission processing center address is a street address that accepts shipments from IRS-designated private delivery services only.
Choose by shipping method, not by form type.
| You are sending... | Use this address type | Example |
|---|---|---|
| A paper return or payment by USPS | Mailing address – P.O. Box or city/state/ZIP | Austin, TX 73301-0215 |
| A paper return or payment by FedEx, UPS, or DHL | Submission processing center street address | 3651 S IH35, Austin, TX 78741 |
| A letter responding to an IRS notice | The address printed on the notice itself | Varies by notice |
The IRS updates addresses periodically. Always verify the address for your specific form and tax year on the IRS “Where to File” page before sealing your envelope.
One common mistake: sending a USPS letter to a street address, or shipping a FedEx package to a P.O. Box.
USPS cannot deliver to the Internal Revenue Service address at 3651 S IH35, and FedEx cannot deliver to P.O. Box 1303 in Charlotte.
IRS mailing addresses for expats filing from abroad
US citizens and resident aliens living outside the United States – including Form 2555 filers, dual-status aliens, and APO/FPO address holders – send 2025 Form 1040 paper returns to one Austin, TX address when no payment is enclosed.
This applies regardless of their last US state of residence.
The Internal Revenue Service mailing address for expats depends on whether a payment is enclosed and how the return is shipped.
No payment – USPS
Mail to: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215 USA
Payment enclosed – USPS
Mail to: Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303 USA.
Include Form 1040-V as your payment voucher.
Private delivery service – FedEx, UPS, or DHL
Ship to: Internal Revenue Submission Processing Center, 3651 S IH35, Austin, TX 78741.
This street address works for all expat Form 1040 shipments – with or without payment.
Only IRS-designated service levels qualify for timely-mailing treatment.
Amended return – Form 1040-X via USPS
Mail to: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215 USA. Use this address unless an IRS notice specifically directs you to a different one.
Extension – Form 4868 via USPS
Expats filing a paper Form 4868 extension mail it to: Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215 USA.
If you’re enclosing a payment, use Internal Revenue Service, P.O. Box 1303, Charlotte, NC 28201-1303 USA instead.
Most expats get an automatic two-month extension to June 15 and can e-file Form 4868 for an additional extension to October 15.
The IRS payment address for expats differs from the return address – use Charlotte for USPS payments and the Austin street address for private delivery service payments.
TFX client example: A US consultant based in Spain filing Form 1040 with Form 2555 for tax year 2025 mails the return to Austin, TX 73301-0215 when no payment is enclosed.
If shipping via DHL Express Worldwide, the street address 3651 S IH35, Austin, TX 78741 is used instead.
The IRS says designated private delivery services can provide written proof of the mailing date – useful if a 2026 paper return is later marked late.
See our TFX guide to US expat taxes for the broader filing obligations that determine which forms go in your return package.
2026 IRS mailing address quick reference table
Five common expat scenarios with the exact address for each – verified against the IRS submission processing center street address page and the IRS “Where to File” pages.
| Scenario | Form | USPS destination | Private delivery option | Key caution |
|---|---|---|---|---|
| Return, no payment | Form 1040 | Austin, TX 73301-0215 USA | 3651 S IH35, Austin, TX 78741 | All expat filers use Austin regardless of last US state |
| Return with payment | Form 1040 + 1040-V | P.O. Box 1303, Charlotte, NC 28201-1303 USA | 3651 S IH35, Austin, TX 78741 | Include Form 1040-V; make check payable to “United States Treasury” |
| Amended return | Form 1040-X | Austin, TX 73301-0215 USA | 3651 S IH35, Austin, TX 78741 | Use this address unless an IRS notice directs you to a different one |
| Extension request | Form 4868 | Austin, TX 73301-0215 USA; with payment: P.O. Box 1303, Charlotte, NC 28201-1303 USA | 3651 S IH35, Austin, TX 78741 | Most expats can e-file this form instead |
| Estimated tax payment | Form 1040-ES | P.O. Box 1303, Charlotte, NC 28201-1303 USA | 3651 S IH35, Austin, TX 78741 | Quarterly payments due in the 2026 calendar year |
Addresses vary by form, payment status, and filing year. Always confirm on the IRS “Where to File” page before mailing.
International mailing tips for expats
International mail to US government addresses takes seven – 21 days depending on origin country and postal service.
A misdirected or delayed return can trigger late-filing penalties of 5% of unpaid tax per month, up to 25%.
Pre-mail checklist
- Confirm the IRS address matches your specific form and tax year on IRS.gov.
- Write your full return address, including country, on the envelope.
- Use international tracking or certified mail with return receipt – the mailing date is your proof of timely filing.
- Keep one complete copy of every page you mail, including all schedules and attachments.
- Attach the correct postage – underpaid international mail is returned, not forwarded.
Courier vs. postal mail
| Postal mail – USPS | Private delivery service | |
|---|---|---|
| Address type | P.O. Box or city/state/ZIP | Street address only |
| Transit time | 7 – 21 days internationally | 2 – 5 business days |
| Timely-filing proof | Postmark date | Delivery date from carrier |
| IRS-designated? | Not applicable | Only specific service levels – see full list |
If you use a private delivery service, verify that the specific service level is on the IRS-designated list.
For example, FedEx Ground and UPS SurePost are not designated. FedEx Priority Overnight, FedEx International Next Flight Out, UPS Next Day Air, and DHL Express Worldwide are among the services on the IRS list of designated private delivery services.
TFX client example
A TFX client in Australia shipped a Form 1040 with Form 2555 via FedEx Ground – a service level not on the IRS-designated list for tax year 2025 filings. The return arrived, but the IRS did not treat the shipping date as the filing date. The client was assessed a late-filing penalty because the postmark-equivalent rule did not apply.
For most expats, that means June 15 with the automatic two-month extension or October 15 if Form 4868 was filed. Interest accrues from April 15 regardless of the extension.
Active IRS submission processing centers – 2026
The IRS lists three submission processing centers that accept private delivery service shipments for 2026 filings.
These are the only street addresses valid for designated FedEx, UPS, and DHL deliveries of tax returns, extensions, and payments.
Three active centers for 2026 – use these street addresses only for IRS-designated private delivery services.
| Center | Street address | What it handles |
|---|---|---|
| IRS Austin | Internal Revenue Submission Processing Center, 3651 S IH35, Austin, TX 78741 | All expat Form 1040 returns, extensions, and payments shipped by private carrier |
| Kansas City | Internal Revenue Submission Processing Center, 333 W. Pershing, Kansas City, MO 64108 | Domestic filers in states routed to Kansas City – see state table below |
| Ogden | Internal Revenue Submission Processing Center, 1973 Rulon White Blvd., Ogden, UT 84201 | Domestic filers in states routed to Ogden – see state table below |
Do not use street addresses from the older Andover, Atlanta, Cincinnati, Fresno, Memphis, or Philadelphia processing centers. Those facilities no longer accept individual PDS shipments.
Standard USPS mail uses P.O. Box or city/state/ZIP lockbox addresses – not the street addresses above.
Use street addresses only when shipping via a private delivery service, and verify against the IRS submission processing center street address page before sending.
An IRS office that handles walk-in taxpayer assistance is not the same as a submission processing center.
Processing centers do not accept in-person drop-offs. For in-person help, locate a local IRS office through the IRS office locator.
IRS mailing addresses by state – Form 1040, 2026
The IRS mailing address for tax returns differs by state and by whether a payment is enclosed.
The following table covers all 50 states plus foreign-country filers for 2025 tax returns filed on paper in 2026.
Use the state row tied to your current filing address.
Expats use the foreign-country row regardless of their last US state of residence. For more about state-level obligations, see our guide on whether expats pay state taxes.
State groupings determine your mailing destination – the IRS Kansas City and Ogden centers each handle specific state groups.
| State(s) | Without payment | With payment |
|---|---|---|
| AL, FL, GA, LA, MS, NC, SC, TN, TX | Department of the Treasury, IRS, Austin, TX 73301-0002 | IRS, P.O. Box 1214, Charlotte, NC 28201-1214 |
| AR, AZ, NM, OK | Department of the Treasury, IRS, Austin, TX 73301-0002 | IRS, P.O. Box 931000, Louisville, KY 40293-1000 |
| CT, DE, DC, IL, IN, IA, KY, ME, MD, MA, MN, MO, NH, NJ, NY, PA, RI, VT, VA, WV, WI | Department of the Treasury, IRS, Kansas City, MO 64999-0002 | IRS, P.O. Box 931000, Louisville, KY 40293-1000 |
| AK, CA, CO, HI, ID, KS, MI, MT, NE, NV, ND, OH, OR, SD, UT, WA, WY | Department of the Treasury, IRS, Ogden, UT 84201-0002 | IRS, P.O. Box 931000, Louisville, KY 40293-1000 |
| Foreign country/expat / Form 2555 / APO/FPO | Department of the Treasury, IRS, Austin, TX 73301-0215 USA | IRS, P.O. Box 1303, Charlotte, NC 28201-1303 USA |
Source: IRS “Where to File” paper returns – 2026 instructions.
Addresses for Form 1040-X, Form 1040-ES, business returns, and notices differ.
Use the IRS page for your specific form type.
Expats who moved abroad recently and are unsure which mailing address applies can have TFX prepare the 2025 return package and mailing instructions.
What to do if your IRS mailing address changed after you filed
The IRS occasionally updates mailing addresses between filing seasons. If you mailed a 2025 return to an address that has since changed, the return is usually forwarded internally – but processing may take longer.
Step 1. Check your delivery status.
If you used a private delivery service, check the carrier’s tracking. For USPS certified mail, check the tracking number at usps.com. A confirmed delivery to the correct ZIP code means your return was received.
Step 2. Verify the address you used.
Compare the address on your envelope against the current IRS “Where to File” page. If they match, no action is needed.
Step 3. Wait before resubmitting.
Paper returns take six – eight weeks to process. Do not mail a duplicate return without first checking your filing status on the IRS “Where’s My Refund?” tool or by calling the IRS.
Step 4. Contact the IRS if there is no record after 8 weeks.
Call the IRS individual assistance line at 800-829-1040 or, for international callers, +1 267-941-1000. Have your SSN, filing status, and the exact amount of your refund or balance due ready.
Do not mail a second return unless the IRS confirms the original was not received.
A duplicate filing can trigger additional processing delays and notices. Expats with returns stuck in processing for more than eight weeks should contact the IRS before resubmitting.
See our guide on tax refund delays for next steps when processing stalls.
How to file FBAR – FinCEN Form 114 – in 2026
The FBAR is filed electronically through FinCEN’s BSA E-Filing System – not mailed to the IRS.
A US person must file FinCEN Form 114 if the aggregate value of all foreign financial accounts exceeded $10,000 at any point during 2025.
The 2025 FBAR deadline is April 15, 2026, with an automatic extension to October 15, 2026. No separate extension form is needed.
FBAR filing checklist
- Determine whether your combined foreign account balances exceeded $10,000 at any point during the year – even for one day.
- Gather account details: bank name, address, account number, account type, and maximum value during 2025.
- File electronically at the FinCEN BSA E-Filing System.
- Save the confirmation page and email as proof of filing.
- Retain all account records for five years from the due date of the report.
Joint accounts. If you and your spouse jointly own a foreign account, both of you may need to file separate FBARs unless you qualify for FinCEN’s joint-filing exception. See our guide on filing FBAR jointly.
Signature authority. You must report an account over which you have signature authority, even if the account does not belong to you and you receive no income from it.
TFX client example. A US marketing director based in the UK had three foreign bank accounts – a personal account, a joint account with her spouse, and signature authority over her employer’s account. All three counted toward the $10,000 threshold, requiring an FBAR filing even though only the personal account was hers.
Late filing relief. The IRS offers relief through the Streamlined Filing Compliance Procedures for taxpayers who were non-willful in their failure to file. Non-willful FBAR penalties are capped at $16,536 per report (2025).
FBAR is separate from Form 8938 – both may be required.
Form 8938 is attached to your Form 1040 and has higher thresholds for expats: $200,000 on the last day of the year or $300,000 at any point during the year for single filers living abroad.
FBAR filing: where it goes and what not to mail
The FBAR is not mailed to any IRS address. It is filed electronically through FinCEN, a bureau of the US Treasury – not the IRS.
The old paper form TDF 90-22.1 was replaced by electronic FinCEN Form 114 for calendar years 2013 and later. Paper filing is available only with a FinCEN-approved e-filing exemption.
Four common expat mistakes to avoid:
- Mailing an FBAR with your Form 1040 return. The IRS will not forward it to FinCEN.
- Using an IRS submission processing center address for FBAR. The correct destination is the FinCEN electronic system.
- Overlooking jointly held accounts. Each spouse with an interest in a joint foreign account may need to file separately.
- Forgetting signature-authority accounts. Accounts you can sign on – an employer’s account, a parent’s account – count toward the $10,000 threshold.
Information needed for electronic filing:
- Filer’s name, SSN or ITIN, and US address
- Foreign bank name and address
- Account number and type
- Maximum account value during the calendar year, converted to US dollars
See our detailed FBAR guide for who files, what counts toward the $10,000 threshold, and how the April 15 automatic extension works.
Useful IRS phone numbers
The IRS phone number for international callers is +1 267-941-1000, available Monday through Friday, 6 a.m. to 11 p.m. ET. This line is not toll-free.
To contact the IRS by phone from abroad, have your SSN, most recent tax return, and any IRS notices ready before calling. Wait times can exceed 30 minutes during peak filing season.
IRS phone numbers at a glance
| Line | Number | Hours – all ET | Who should call |
|---|---|---|---|
| International taxpayer service | +1 267-941-1000 | Mon – Fri, 6 a.m. – 11 p.m. | Expats with filing, payment, or notice questions |
| Individual tax help | 800-829-1040 | Mon – Fri, 7 a.m. – 7 p.m. local time | US-based individuals – not accessible from most countries |
| Business and specialty tax | 800-829-4933 | Mon – Fri, 7 a.m. – 7 p.m. local time | Business filers and specialty form questions |
| Refund status | 800-829-1954 | Automated, 24/7 | Refund tracking only |
| Disaster relief | 866-562-5227 | Mon – Fri, 7 a.m. – 7 p.m. local time | Affected by a federally declared disaster |
| Taxpayer Advocate | 877-777-4778 | Mon – Fri, 7 a.m. – 7 p.m. local time | Unresolved issues after normal IRS channels |
The 800/866/877 numbers are toll-free from US phones but generally not accessible from international numbers. Expats should use the +1 267-941-1000 line as their primary IRS contact number.
Which number should I call?
- Refund question? Check the IRS “Where’s My Refund?” tool first. If it does not show your return after six – eight weeks, call +1 267-941-1000.
- IRS notice? Call the number printed on the notice. If no number is listed, use +1 267-941-1000 for international callers. See our guide on what to do after getting a letter from the IRS.
- Identity theft? Call the IRS Identity Protection Specialized Unit at 800-908-4490.
- Collection or payment plan? Call 800-829-1040 or +1 267-941-1000. Be wary of IRS scam calls – the IRS does not demand immediate payment by phone.
The full list of IRS contact information and office locations is on the IRS “Let Us Help You” page.
For walk-in appointments, find a local IRS office or international IRS post.
If you have unfiled returns from prior years, the IRS Streamlined Filing Compliance Procedures let qualifying expats catch up without penalties. TFX prepares the full Streamlined package – returns, certifications, and FBARs – and provides clear mailing instructions for each form.
FAQ
US expats mail Form 1040 without payment to the Department of the Treasury, IRS, Austin, TX 73301-0215 USA.
With payment enclosed, mail to IRS, P.O. Box 1303, Charlotte, NC 28201-1303 USA. Private delivery services use the street address at 3651 S IH35, Austin, TX 78741 – but only IRS-designated service levels qualify for timely-filing treatment.
Three centers are active: Austin, TX at 3651 S IH35; Kansas City, MO at 333 W. Pershing; and Ogden, UT at 1973 Rulon White Blvd. These street addresses are for private delivery service shipments only.
The IRS international taxpayer service line is +1 267-941-1000, available Monday through Friday, 6 a.m. to 11 p.m. ET. It is not toll-free.
No. FBAR is filed electronically through the FinCEN BSA E-Filing System. Paper FBAR filing is available only with a FinCEN-approved e-filing exemption.
Expats mail paper Form 1040-X to the Department of the Treasury, IRS, Austin, TX 73301-0215 USA. Follow the address on any IRS notice if it differs.
Certified mail provides a postmark date as proof of timely filing. For international filers, a private delivery service with tracking may be more reliable – confirm the service level is IRS-designated.
Call 800-829-1040 from the US or +1 267-941-1000 from abroad. Have your SSN, notice number, and proposed payment amount ready.
The IRS generally forwards misrouted returns internally, but processing takes longer. Do not mail a second copy – check your filing status through the IRS “Where’s My Refund?” tool or call the IRS after eight weeks.
Expats and Form 2555 filers use the foreign-country/expat row in the IRS “Where to File” instructions regardless of their last US state.
Your current foreign address goes on the Form 1040 itself. See our guide on state taxes for expats for state-level obligations.
FBAR is filed separately with FinCEN when aggregate foreign account balances exceed $10,000.
Form 8938 is attached to your Form 1040 and has higher thresholds – $200,000 on the last day of the year or $300,000 at any point for single expat filers (2025).
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