Which Address Should You Use for Form 1040X?

Filing an amended tax return using Form 1040X ensures your tax records are accurate. Whether correcting errors or claiming overlooked deductions, submitting it to the correct address is crucial for efficient IRS processing.

Mailing Address Based on Residence

The address for mailing Form 1040X depends on your state of residence. For instance, residents of Alabama, Georgia, and Florida should send their forms to the Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999-0052. Taxpayers in California, Washington, and Nevada should use the IRS office in Fresno, CA 93888-0422. These addresses can change, so always verify the current mailing address on the IRS website or in the latest Form 1040X instructions.

The IRS may provide different addresses for taxpayers expecting a refund versus those owing additional taxes. Carefully review the instructions accompanying Form 1040X to ensure you use the correct address for your specific situation.

Addresses for International Filers

Taxpayers residing outside the United States should send Form 1040X to the Department of the Treasury, Internal Revenue Service, Austin, TX 73301-0215, USA. This address is designated for handling amended returns from overseas.

International filers, particularly U.S. citizens living in countries with tax treaties, may need to address treaty benefits or exemptions in their amended returns. For example, provisions like the foreign earned income exclusion under Section 911 of the Internal Revenue Code may apply. Understanding these provisions is essential for accurate filing.

Using Private Delivery Services

Private delivery services like FedEx, UPS, or DHL offer tracking and expedited delivery options for submitting Form 1040X. The IRS has specific addresses for these services, which differ from those used for standard mail. For example, private delivery service submissions typically go to the IRS Submission Processing Center, 3651 S. Interregional Hwy 35, Austin, TX 78741.

These services are particularly useful for meeting tight deadlines. They provide proof of delivery, including the exact date and time, offering peace of mind to taxpayers and professionals alike.

Confirming IRS Guidance Revisions

The IRS periodically updates its guidance to reflect changes in tax law and administrative processes. For example, the Tax Cuts and Jobs Act of 2017 required updates to IRS forms and instructions, which affected how Form 1040X is processed.

Changes to tax provisions, such as the state and local tax (SALT) deduction, also prompt updates to IRS guidelines. Taxpayers should stay informed by consulting updated IRS publications, bulletins, and FAQs to ensure accurate filing and compliance.