Where To File

If you are filing a paper return, mail Form 2290 to:

Form 2290 with full payment and that payment is not drawn from an international financial institution

Form 2290 without payment due or if payment is made through EFTPS or by credit/debit card

Form 2290 with a check or money order drawn from an international financial institution

Internal Revenue Service

P.O. Box 932500 Louisville, KY 40293-2500

Internal Revenue Service

International Accounts 1973 Rulon White Blvd. Ogden, UT 84201-0038

Department of the Treasury

Internal Revenue Service

Ogden, UT 84201-0031

See When To File, earlier, to determine the due date of your return.

Caution: If you are using or sending a payment that is drawn from an international financial institution, see International payments, later.

Private Delivery Services You can use certain private delivery services (PDSs) designated by the IRS to meet the “timely mailing as timely filing/paying” rule for tax returns and payments. Go to IRS.gov/PDS for the current list of designated services. If you are using a PDS, use the address for the Ogden Processing Center found at IRS.gov/PDSstreetAddresses .

The PDS can tell you how to get written proof of the mailing date.

Caution: PDSs can’t deliver items to P.O. boxes. You must use the U.S. Postal Service to mail any item to an IRS P.O. box address.