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2025›Instructions for Form 1040-SS›!

Where To File

Instruction 1040-SS — Instructions for Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) · 2026-10-03 edition · updated 2026-10-04 · United States

If you’re enclosing a payment, send your Form 1040-SS to:

Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303

If you’re not enclosing a payment, send your Form 1040-SS to:

Department of the Treasury Internal Revenue Service Austin, TX 73301-0215

Private Delivery Services If you choose to mail your return, you can use certain private delivery services designated by the IRS to meet the “timely mailing treated as timely filing/paying” rule for tax returns and payments. These private delivery services include only the following.

  • 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, and DHL Import Express Worldwide.

  • UPS Next Day Air Early A.M., UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A.M., UPS Worldwide Express Plus, and UPS Worldwide Express.

  • FedEx First Overnight, FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Next Flight Out, FedEx International Priority, FedEx International First, and FedEx International Economy.

To check for any updates to the list of designated private delivery services, go to IRS.gov/PDS . For the IRS mailing address to use if you’re using a private delivery service, go to IRS.gov/PDSStreetAddresses .

The private delivery service can tell you how to get written proof of the mailing date.

Only the U.S. Postal Service can deliver to P.O.

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▸Contents — Instruction 1040-SS — Instructions for Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
Instruction 1040-SS — Instructions for Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)

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