Publication 3891 — Lockbox Addresses for 2027

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p3891.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Publication 3891 (Rev. 6-2026) Catalog Number 32659P Department of the Treasury Internal Revenue Service www.irs.gov

All Individual Returns With Payments will be directed to a Lockbox site:¶

Private Delivery Service (PDS) Submission Processing Center Street Addresses for Private Delivery Service (PDS)

Please send all state tax forms, vouchers and payments directly to the state tax authority. If you include any state tax form, voucher or payment with your federal tax form, voucher or payment, this will significantly delay delivery of the non-federal information to the state tax authority.

Exceptions & meaning →

Electronic Payment Options are Available— Paperless, Convenient, Safe, Secure.¶

Visit www.irs.gov (keyword: e-pay) for details.

Exceptions & meaning →

Where to File Your or Your Client’s 2026 Form 1040 and 1040-SR¶

... and IS enclosing a payment Use this Address

Internal Revenue Service PO Box 1214 Charlotte, NC 28201-1214

Internal Revenue Service PO Box 931000 Louisville, KY 40293-1000

Internal Revenue Service PO Box 1303 Charlotte, NC 28201-1303

If you or your client lives in...

Alabama, Arizona, Colorado, Florida, Georgia, Louisiana, Mississippi, North Carolina, Oregon, Pennsylvania, South Carolina, Tennessee, Texas, Washington

Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Rhode Island, Vermont, Virginia, West Virginia, Wisconsin

Alaska, California, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, Ohio, North Dakota, South Dakota, Utah, Wyoming

...and IS NOT enclosing a payment Use this Address

Department of the Treasury Internal Revenue Service Austin, TX 73301-0002

Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0002

Department of Treasury Internal Revenue Service Ogden, UT 84201-0002

Arkansas, New Mexico, Oklahoma Department of Treasury Internal Revenue Service Austin, TX 73301-0002

If you or your client lives in... A foreign country, U.S. possession or territory*, or use an APO or FPO address or file Form 2555 or 4563, or are a dual-status alien

*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

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

Exceptions & meaning →

Where to File Your or Your Client’s 2024¶

Where to File Your or Your Client’s 2026 Form 1040-ES¶

If you or your client lives in...

Alabama, Alaska, Arizona, California, Colorado, Florida, Georgia, Hawaii, Idaho, Kansas, Louisiana, Michigan, Mississippi, Montana, Nebraska, Nevada, New Mexico, North Carolina, North Dakota, Ohio, Oregon, Pennsylvania, South Carolina, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming

Arkansas, Connecticut, Delaware, District of Columbia, Illinois, Indiana, Iowa, Kentucky, Maryland, Maine, Massachusetts, Minnesota, Missouri, New Hampshire, New Jersey, New York, Oklahoma, Rhode Island, Virginia, West Virginia, Vermont, Wisconsin

If you or your client lives in... a foreign country, American Samoa or Puerto Rico (or are excluding income under Internal Revenue Code 933), or use an APO or FPO address, or file Form 2555 or 4563, or are a dual-status alien or non-permanent resident of Guam or the U.S. Virgin Islands.

... and IS enclosing a payment Use this Address

Internal Revenue Service PO Box 1300 Charlotte, NC 28201-1300

Internal Revenue Service PO Box 931100 Louisville, KY 40293-1100

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

*Bona fide residents must prepare separate vouchers for estimated income tax and self-employment tax payments. Send the income tax vouchers to the address for bona fide residents and the self-employment tax vouchers to the address for non-bona fide residents.

Exceptions & meaning →

Where to File Your or Your Client’s 2026 Form 4868¶

... and IS enclosing a payment Use this Address

Internal Revenue Service PO Box 1302 Charlotte, NC 28201-1302

Internal Revenue Service PO Box 931300 Louisville, KY 40293 -1300

Internal Revenue Service PO Box 931300 Louisville, KY 40293-1300

Internal Revenue Service PO Box 931300 Louisville, KY 40293 -1300

Internal Revenue Service PO Box 1303 Charlotte, NC 28201-1303

If you or your client lives in...

Alabama, Arizona, Colorado, Florida, Georgia, Louisiana, Mississippi, North Carolina, Oregon, Pennsylvania, South Carolina, Tennessee, Texas, Washington

Alaska, California, Hawaii, Idaho, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota, Ohio, South Dakota, Utah, Wyoming

...and IS NOT enclosing a payment Use this Address

Department of the Treasury Internal Revenue Service Austin, TX 73301-0045

Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0045

Department of the Treasury Internal Revenue Service Ogden, UT 84201-0045

Arkansas, New Mexico, Oklahoma Department of Treasury Internal Revenue Service Austin, TX 73301-0045

If you or your client lives in... A foreign country, America Samoa, or Puerto Rico, or are excluding income under Internal Revenue Code section 933, or use an APO or FPO address, or file Form 2555 or 4563, or are a dual-status alien or non-permanent resident of Guam or the U.S. Virgin Islands.

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

Exceptions & meaning →

Private Delivery Services¶

should not deliver returns to IRS offices other than those designated.

Private Delivery Services should deliver returns, extensions and payments to the following Submission Processing Center street addresses only:

Austin Internal Revenue Submission Processing Center 3651 S IH35 Austin, TX 78741

Kansas City Internal Revenue Submission Processing Center 333 W. Pershing Road Kansas City, MO 64108

Ogden Internal Revenue Submission Processing Center 1973 Rulon White Blvd. Ogden, UT 84201

Exceptions & meaning →

All Business Returns With Payments will be directed to a Lockbox site:¶

Form 1041-ES Estimated Income Tax for Estates and Trusts/Payment Voucher

Please send all state tax forms, vouchers and payments directly to the state tax authority. If you include any state tax form, voucher or payment with your federal tax form, voucher or payment, this will significantly delay delivery of the non-federal information to the state tax authority.

Exceptions & meaning →

Employer’s Annual Federal Unemployment (FUTA) Tax Return Form 940¶

... and IS enclosing a payment Use this Address

Internal Revenue Service PO Box 932000 Louisville, KY 40293-2000

If you or your client lives in...

Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin

Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming

...and IS NOT enclosing a payment Use this Address

Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0005

Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005

Puerto Rico, U.S. Virgin Islands Department of the Treasury Internal Revenue Service Ogden, UT 84201-0046

If the location of your legal residence, principal place of business, office, or agency is not listed…

Exception for tax-exempt organizations, federal, state, and local governments, and Indian tribal governments, regardless of your location

Internal Revenue Service PO Box 409101 Ogden, UT 84409

Department of the Treasury Internal Revenue Service Ogden, UT 84201-0046

Exceptions & meaning →

Employer’s Quarterly Federal Tax Return Form 941¶

... and IS enclosing a payment Use this Address

Internal Revenue Service PO Box 932100 Louisville, KY 40293-2100

If you or your client lives in...

No legal residence or principal place of business in any state

Special filing address for exempt organizations; governmental entities; and Indian tribal governmental entities; regardless of location

...and IS NOT enclosing a payment Use this Address

Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0005

Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005

Department of the Treasury Internal Revenue Service PO Box 409101 Ogden, UT 84409

Department of the Treasury Internal Revenue Service Ogden, UT 84201-0005

Exceptions & meaning →

Employer’s Annual Federal Tax Return for Agricultural Employees Form 943¶

... and IS enclosing a payment Use this Address

Internal Revenue Service PO Box 932200 Louisville, KY 40293-2200

If you or your client lives in...

No legal residence or principal place of business in any state

Special filing address for exempt organizations; governmental entities; and Indian tribal governmental entities; regardless of location

...and IS NOT enclosing a payment Use this Address

Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0008

Department of the Treasury Internal Revenue Service Ogden, UT 84201-0008

Internal Revenue Service PO Box 409101 Ogden, UT 84409

Department of the Treasury Internal Revenue Service Ogden, UT 84201-0008

Exceptions & meaning →

Employer’s Annual Federal Tax Return Form 944¶

... and IS enclosing a payment Use this Address

Internal Revenue Service PO Box 932100 Louisville, KY 40293-2100

If you or your client lives in...

No legal residence or principal place of business in any state

Special filing address for exempt organizations; governmental entities; and Indian tribal governmental entities; regardless of location

...and IS NOT enclosing a payment Use this Address

Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0044

Department of the Treasury Internal Revenue Service Ogden, UT 84201-0044

Internal Revenue Service PO Box 409101 Ogden, UT 84409

Department of the Treasury Internal Revenue Service Ogden, UT 84201-0044

Exceptions & meaning →

Annual Return of Withheld Federal Income Tax Form 945¶

... and IS enclosing a payment Use this Address

Internal Revenue Service PO Box 932300 Louisville, KY 40293-2300

If you or your client lives in...

No legal residence or principal place of business in any state

Special filing address for exempt organizations; governmental entities; and Indian tribal governmental entities; regardless of location

...and IS Not enclosing a payment Use this Address

Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0042

Department of the Treasury Internal Revenue Service Ogden, UT 84201-0042

Department of the Treasury Internal Revenue Service PO Box 409101 Ogden, UT 84409

Department of the Treasury Internal Revenue Service Ogden, UT 84201-0042

Exceptions & meaning →

Estimated Income Tax for Estates and Trusts Form 1041-ES¶

If you or your client lives in...

...and IS enclosing a payment Use this Address

Any state, a foreign country or a United States Possession Internal Revenue Service P O Box 932400 Louisville, KY 40293-2400

Exceptions & meaning →

Heavy Vehicle Use Tax Return/Payment Voucher Form 2290¶

If you aren’t filing electronically, mail Form 2290 to:

Form 2290 WITH full payment Internal Revenue Service P O Box 932500 Louisville, KY 40293-2500

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

Department of the Treasury Internal Revenue Service Ogden, UT 84201-0031

Exceptions & meaning →