Where to Mail Federal Tax Returns

Resources for Tax Return Mailing and Delivery

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On March 21, 2020, the IRS announced a 90-day extension for filing and paying 2019 federal income tax returns in response to the coronavirus pandemic. The new due date for returns is July 15, 2020. This extension covers small business owners and it includes an extension for making first-quarter 2020 estimated tax payments. 

Where you should mail federal returns remains unchanged.

2020 Income Tax Due Dates 

The tax return due dates that have been extended to July 15, 2020 include:

  • Personal returns on Form 1040 or 1040-SR
  • Sole proprietors and single-member LLCs filing Schedule C along with their personal returns
  • Partners, multiple-member LLC members, and S corporation owners filing Schedule K-1 for their share of their businesses 
  • Corporations with a December 31 year-end that are filing Form 1120
  • First-quarter estimated tax payments for individuals and small businesses

Tax return due dates before April 1, 2020 are not affected by the 90-day extension.

Mailing Your Tax Return 

Individuals, including small business owners, can mail their individual returns—Form 1040 or 1040 SR—to an IRS location that's based their state. The IRS provides a state-by-state list of these addresses on its website.

Mailing in your tax return takes extra time under normal circumstances, and the IRS indicates that processing times are especially backlogged during the coronavirus pandemic. The IRS strongly urges you to file electronically.

Mailing addresses for partnership Form 1065 partnership returns, Form 1102 corporate returns, and Form 1120 S corporations returns are provided on a separate IRS webpage.

Tips from the U.S. Postal Service

The U.S. Postal Service warns taxpayers to be sure they use correct postage. Weigh your return or take it to the post office to have it weighed. Tax returns sent without enough postage will be returned to you, and that's just wasted time.

You can purchase a certificate of mailing at the post office to prove that you mailed your return on a specific date. Keep the certificate; the post office doesn't keep copies.

The postmark is what counts when mailing your business return. Some post office locations offer extended hours and offer late postmarking before tax day. 

E-filing Your Tax Return

The IRS encourages taxpayers to use Free File for Forms 1040 or 1040-SR if they qualify. You can use IRS Free File to prepare and e-file your return if your adjusted gross income (AGI) is $69,000 or less as of 2020. You can download Free File forms and complete them yourself if your AGI is higher than this.

You might be able to qualify for free tax help from the IRS Volunteer Income Tax Assistance (VITA) program if your income is $56,000 or less, if you're disabled, or if you have limited English-speaking skills.

You might qualify for the Tax Counseling for the Elderly (TCE) program if you're age 60 or older, including tax return preparation.

Many of these sites are closed to the public in 2020 because of the coronavirus emergency, but telephone and other assistance might still be available in some cases. Call 800-906-9887 to find out.

You can also use commercial tax preparation software or a paid preparer to e-file. They'll charge you for preparing the return, but e-filing is usually included. 

Filing and Paying Corporate Taxes

You must use approved software or a tax professional who is an authorized e-file provider if you're filing an income tax return for your corporation or S corporation. This includes LLCs that elect to be taxed as corporations or S corporations.

Paying Other Business Taxes

Making your tax payments online is the best and easiest way to pay. LLC owners, sole proprietors, or partners in partnerships can use one of several IRS e-pay options, including direct debit from your bank account, credit card, or debit card.

Corporation and partnership returns should use the IRS Electronic Federal Tax Payment System (EFTPS).

Using a Private Delivery Service

You can use a private delivery service, but only certain IRS-approved services are acceptable.

The IRS lists DHL, Federal Express, and UPS as designated private delivery services. But only some of the services from these companies are acceptable, according to the IRS, including:

  • DHL Express (DHL): DHL Express 9:00, DHL Express 10:30, DHL Express 12:00, DHL Express Worldwide, DHL Express Envelope, DHL Import Express 10:30, DHL Import Express 12:00, DHL Import Express Worldwide
  • Federal Express (FedEx): FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Next Flight Out, FedEx International Priority, FedEx International First, FedEx International Economy
  • United Parcel Service (UPS): UPS Next Day Air Early AM, UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, UPS Worldwide Express

Filing an Extension Application

You can e-file an extension application or mail it to the IRS. There are two application forms: Form 7004 for corporations and partnerships and Form 4868 for other business types and personal returns.

You can get an automatic extension by filing either of these forms, but the tax you owe must still be paid by the original due date. You can also simply indicate that you want an extension when you make an electronic payment.

Article Sources

  1. IRS. "Filing and Payment Deadline Extended to July 15, 2020 - Updated Statement." Accessed March 24, 2020.

  2. IRS. "Tax Day Now July 15." Accessed May 23, 2020.

  3. IRS. "Filing and Payment Deadlines Questions and Answers." Accessed May 24, 2020.

  4. IRS. "Where to File Paper Tax Returns With or Without a Payment." Accessed May 24, 2020.

  5. U.S. Postal Service. "Mail Your Tax Return with USPS." Accessed May 23, 2020.

  6. IRS. "Free Tax Return Preparation for Qualifying Taxpayers." Accessed May 23, 2020.

  7. IRS. "Tax Counseling for the Elderly." Accessed May 24, 2020.

  8. IRS. "Private Delivery Services PDS." Accessed May 23, 2020.

  9. IRS. "Extension of Time To File Your Tax Return." Accessed May 24, 2020.