Where Do I Mail My 1065 Return to the IRS?

Filing Form 1065 correctly is essential for partnerships to stay compliant with the IRS. Sending it to the wrong address can cause processing delays or penalties. The correct mailing location depends on whether a payment is included and if the return is sent internationally.

Addresses Based on Payment

The IRS assigns different processing centers for returns with and without payments. Using the correct address prevents misrouting and delays.

With Payment

When including a check or money order, partnerships must send the return to the designated IRS location based on their business location. As of 2024, partnerships in states such as California, Texas, and New York should mail their return to:

Internal Revenue Service
P.O. Box 1214
Charlotte, NC 28201-1214

For partnerships in other states, the IRS website lists the correct addresses. Payments should be made payable to the United States Treasury, with the partnership’s Employer Identification Number (EIN), tax year, and Form 1065 noted on the check. Including Form 1065-V, Payment Voucher ensures proper processing. Using certified mail or a private delivery service like FedEx or UPS with tracking provides confirmation of receipt.

Without Payment

If no payment is included, partnerships must use a different IRS processing center. For most filers in states such as Illinois, Ohio, and Georgia, the correct address is:

Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0009

The IRS website provides updated mailing addresses for other states. Even without a payment, ensuring the return is complete and includes required schedules, such as Schedule K-1 (Partner’s Share of Income, Deductions, Credits, etc.), helps prevent delays. Sending the return via USPS with delivery confirmation or a private carrier that provides proof of receipt serves as documentation of timely filing.

International Mailing Considerations

When filing from outside the U.S., partnerships must account for longer transit times and potential mailing issues. The IRS considers the postmark date as the filing date, but international mail systems may not always provide clear postmarking, making tracking essential.

Using private carriers like DHL, FedEx, or UPS ensures faster delivery and tracking. However, not all private carriers deliver to IRS P.O. boxes, so partnerships should use designated street addresses. The IRS maintains a list of approved private delivery services under Notice 2016-30, and only those services qualify for the timely mailing, timely filing rule under IRC Section 7502.

Foreign partnerships or U.S. partnerships with international operations may have additional reporting obligations. If the entity has foreign partners, it may need to file Form 8804 (Annual Return for Partnership Withholding Tax) and Form 8805 (Foreign Partner’s Information Statement of Section 1446 Withholding Tax). Failure to submit these forms when required can result in penalties and withholding tax liabilities under IRC Section 1446.

Postmark Requirements

The IRS determines the filing date based on the postmark. Under IRC Section 7502, if a return is postmarked by the due date but received later, it is still considered timely. However, this applies only to the U.S. Postal Service or IRS-designated private delivery services. If an unapproved carrier is used, the return is considered filed only when received, which can lead to late filing penalties.

A certified mail receipt from USPS provides official evidence of the mailing date, while private delivery services offer tracking and timestamped records. If a return is sent via Priority Mail Express, the postmark is the date recorded by the postal service, even if it arrives after the deadline. Partnerships using automated postage systems should ensure the printed date matches the actual mailing date to avoid late filing issues.

Ensuring Proper Enclosures

Submitting Form 1065 requires including all necessary attachments to avoid processing delays. The IRS requires supporting schedules and disclosures to substantiate reported income, deductions, and partner allocations. Missing enclosures can trigger IRS correspondence and increase scrutiny.

Partnerships with total assets of $250,000 or more or gross receipts exceeding $250,000 must include Schedule M-1 (Reconciliation of Income (Loss) per Books With Income (Loss) per Return). This reconciliation aligns book income with taxable income. If discrepancies exist due to timing differences, such as depreciation adjustments under MACRS versus book depreciation under ASC 360, they must be clearly explained. Failure to provide this schedule when required can result in an incomplete return designation.