IRS Where-to-File 2026 Addresses Change as Season Opens
The Internal Revenue Service opened the 2026 tax filing season on January 26 and issued updated guidance on where to file 2026 returns and payments. The changes affect taxpayers who mail paper returns or payments and are intended to streamline processing and reduce delays, according to the agency.
The IRS said the 2026 filing season applies to 2025 federal income tax returns and runs through the April 15 filing deadline. The agency expects to receive about 164 million individual returns this year, with most filings submitted electronically.
The agency again encouraged taxpayers to file electronically and select direct deposit for refunds, noting that e-filed returns are processed more quickly and with fewer errors. The IRS Free File program opened earlier in January for eligible taxpayers earning $84,000 or less, while all taxpayers were permitted to begin filing on January 26.
Alongside the filing season announcement, the IRS released revised mailing instructions through Publication 3891, Lockbox Addresses for 2026. The publication lists the mailing addresses where taxpayers and tax professionals must mail paper returns, payment vouchers, and estimated tax payments for the 2025 tax year.
The IRS warned that mailing addresses listed in older publications may no longer be valid and said using outdated addresses could delay processing. The changes reflect a broader consolidation of lockbox operations designed to centralize payment handling.
Individual taxpayers filing Form 1040 or Form 1040-SR with a payment enclosed will now send most returns to centralized lockbox locations rather than regional processing centers. In many cases, those returns are mailed to lockboxes in Charlotte, North Carolina, or Louisville, Kentucky, depending on the filer’s state of residence.
Taxpayers filing Forms 1040 or 1040-SR without payments continue to mail returns to processing centers in Austin, Texas; Kansas City, Missouri; or Ogden, Utah. The IRS said filers should verify addresses before mailing, as instructions vary by form and payment status.
The revised guidance also affects estimated tax payments and certain business and employment tax returns. Estimated tax payments submitted with Form 1040-ES are now routed to lockbox addresses in Charlotte or Louisville, depending on the taxpayer’s location.
Business filers submitting Forms 940, 941, 943, 944, and 945 with payments must also follow the updated lockbox instructions outlined in Publication 3891. The IRS cautioned against including state tax forms or payments with federal submissions, warning that doing so can delay delivery of non-federal information.
Taxpayers using private delivery services such as FedEx or UPS were reminded that those carriers must deliver returns to specific street addresses rather than P.O. boxes. Only designated submission processing center addresses in Austin, Kansas City (State of Missouri), or Ogden are accepted for private delivery.
The agency said deliveries sent to other IRS locations may be delayed or returned, even if postmarked on time. It urged taxpayers to review private delivery instructions carefully before shipping documents.
As the filing season continues, the IRS urged taxpayers to confirm where to file their 2026 returns and payments before mailing them. The agency said IRS.gov provides the most up-to-date address information and should be checked when preparing a return near the filing deadline.
Electronic filing and direct deposit remain the fastest and safest options for receiving refunds, particularly as paper refund checks are phased out as part of a broader federal modernization effort.
By William Mc Lee, Editor-in-Chief & Tax Expert—Get Tax Relief Now
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