Instructions for Form 1040-X›Notice 2023-21. For the following affected taxpayers, Notice›!
Where To File
Instruction 1040-X — Instructions for Form 1040-X, Amended U.S. Individual Income Tax Return · 2026-10-03 edition · updated 2026-10-04 · United States
You can file Form 1040-X electronically with tax filing software to amend Forms 1040, 1040-SR, and 1040-NR. Go to IRS.gov/ Filing/Amended-Return-Frequently-Asked-Questions for more information.
If you are amending your return on paper because of any of the situations listed next, use the corresponding address.
IF you live in... THEN mail Form 1040-X
and attachments to...
Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, Oklahoma, or Texas
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Michigan, Montana, Nebraska, Nevada, New Mexico, North Dakota, Ohio, Oregon, South Dakota, Utah, Washington, or Wyoming
Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, or Wisconsin
A foreign country, U.S. territory;* or use an APO or FPO address, or file Form 2555 or 4563, or are a dual-status alien
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0052
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0052
Department of the Treasury
Internal Revenue Service Kansas City, MO 64999-0052
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
IF you are filing Form 1040-X...
in response to a notice you received from the IRS
THEN mail Form 1040-X
and attachments to...
the address shown
in the notice.
*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Commonwealth of the Northern Mariana Islands, see Pub. 570.
Private delivery services (PDSs). Taxpayers can use certain PDSs designated by the IRS to meet the “timely mailing as timely filing” rule for tax returns. Go to IRS.gov/PDS for the current list of designated services.
The PDS can tell you how to get written proof of the mailing date.
For the IRS mailing address to use if you’re using a PDS, go to IRS.gov/PDSStreetAddresses .
with Form 1040-NR or Department of the Treasury 1040-NR-EZ Internal Revenue Service
Internal Revenue Service
Austin, TX 73301-0215
If none of the situations listed above apply to you, mail your amended return to the Internal Revenue Service Center shown next that applies to you.
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