What Does Paper Taxes Mean and How Do You File Them?
Learn what paper tax filing involves, who might need it, key forms, mailing guidelines, and how to track your submission to avoid delays.
Filing taxes on paper means submitting a physical tax return instead of filing electronically. While e-filing is faster and more convenient, some individuals still choose or are required to file by mail. Understanding this process can help prevent errors and delays.
Submitting a paper tax return requires gathering the correct forms, including necessary attachments, and mailing them to the proper IRS address. Since mailed returns take longer to process, accuracy is essential to avoid complications.
Who Might File on Paper
Some taxpayers must file a paper return due to IRS restrictions. If a return is rejected multiple times because of an incorrect Social Security number or other persistent errors, the IRS may require the filer to submit a paper return. Nonresident aliens filing Form 1040-NR and individuals amending prior-year returns with Form 1040-X often have no choice but to mail their documents, as e-filing options for these forms are limited.
Others file on paper because certain forms are not supported by IRS e-file. For example, Form 4852 (Substitute for Form W-2) and Form 8949 with extensive stock transactions often require a mailed submission. The IRS e-file system has limitations on attachments, making paper filing necessary for those with complex documentation.
Some taxpayers prefer paper filing for personal reasons. Concerns about cybersecurity lead some to avoid sharing sensitive financial data online, even though the IRS encrypts e-filed returns. Others without reliable internet access or familiarity with tax software may find it easier to complete a return by hand.
Forms and Attachments
Selecting the correct tax forms is the first step in preparing a paper return. The most commonly used document is Form 1040, the standard individual income tax return. Additional schedules may be required depending on the filer’s situation. Schedule A is needed for itemized deductions, Schedule C for self-employed individuals reporting business income and expenses, and Schedule D for taxpayers with capital gains and losses. Those claiming certain credits, such as the Child and Dependent Care Credit, must attach Schedule 3.
Supporting documentation is essential. W-2s and 1099s verify income, while deductions and credits often require additional proof. For example, Form 1098-E is needed for student loan interest deductions, and Form 8962 is required for the Premium Tax Credit. Taxpayers with foreign income must include Form 1116 to calculate the Foreign Tax Credit. Missing documents can delay processing or prompt an IRS request for more information.
A physical signature is required on Form 1040. If filing jointly, both spouses must sign. Taxpayers using a paid preparer should ensure the preparer includes their Preparer Tax Identification Number (PTIN). Missing signatures or identification numbers can result in the IRS rejecting the return.
Mailing Requirements
The correct mailing address depends on the type of return and the filer’s location. The IRS has multiple processing centers, and sending a return to the wrong one can cause delays. For example, taxpayers in California mailing a return with payment send it to a different address than those without a payment. The IRS website provides an updated list of mailing addresses for different forms and filing situations.
Using the right envelope and postage is important. Since tax returns often include multiple pages, a large envelope prevents documents from being folded, which helps IRS scanners process the return efficiently. Postage must be calculated based on weight. Underpaying can result in the return being sent back, potentially leading to late filing penalties.
Tracking and Confirmation
Unlike e-filed returns, which generate immediate confirmation, mailed returns require additional steps to verify delivery. Using certified mail with a return receipt from the United States Postal Service (USPS) provides proof of delivery. Private delivery services such as FedEx and UPS also offer tracking, but only certain service levels meet the IRS’s timely filing requirements under federal tax law. Taxpayers using private couriers should confirm their chosen service qualifies as an approved designated delivery method.
Once delivered, tracking IRS processing can be challenging. The “Where’s My Refund?” tool on the IRS website tracks refunds but does not update the status of returns without a refund request. Taxpayers can check transcripts through the IRS’s Get Transcript tool, which typically becomes available once the return is processed. If weeks pass without updates, contacting the IRS by phone may be necessary, though representatives often cannot provide status updates until at least six weeks after mailing.
Possible Delays or Rejections
Mailed tax returns take longer to process than electronic ones, typically six to eight weeks. Errors, missing information, or additional verification requirements can extend this timeline. If a return contains discrepancies, such as mismatched income figures compared to IRS records, it may be flagged for manual review, delaying any potential refund.
One of the most common reasons for rejection is a missing signature. A return without a required signature is invalid and will be sent back, requiring resubmission and further extending processing time. Incorrect or incomplete Social Security numbers can also cause problems, as the IRS cross-references these with Social Security Administration records. Missing attachments, such as W-2s or 1099s, may prompt the IRS to send a notice requesting additional documentation, further delaying the process.