If you are a U.S. taxpayer living in Australia, ignore any Australian Taxation Office address and any U.S. state-based address. You use the IRS instructions for taxpayers filing from a foreign country.
This guide covers the 2025 return, filed in 2026. It walks through identifying the right form, finding the current address, preparing the mailing, and keeping proof of timely delivery.
Key Takeaways
- Use IRS Where to File for your tax year, not last year's envelope or an unofficial site.
- Confirm the form first: 1040, 1040-SR, 1040-X, 1040-NR or 4868.
- Australian filers use the foreign-country address; it differs with and without payment.
- Keep copies of the return, payment, postage receipt and tracking number.
How to Identify the Correct IRS Mailing Address for Form 1040
Answer four questions before you look up an address:
- Which form and tax year are you filing?
- Where are you filing from?
- Is a check or money order enclosed?
- Will you use USPS or an approved private delivery service?
A standard Form 1040 or 1040-SR has its own address table. Amended returns (1040-X), extensions (4868), estimated tax vouchers (1040-ES), nonresident returns (1040-NR) and business forms each have separate instructions. Do not borrow an address from one form for another.
2025 Form 1040 and 1040-SR addresses for U.S. residents
These come from the 2025 instructions. Prepend "Department of the Treasury, Internal Revenue Service" to no-payment addresses, and "Internal Revenue Service" to payment addresses.
| Residence | No payment enclosed | Payment enclosed |
|---|---|---|
| AL, FL, GA, LA, MS, NC, SC, TN, TX | Austin, TX 73301-0002 | P.O. Box 1214, Charlotte, NC 28201-1214 |
| CT, DE, DC, IL, IN, IA, KY, ME, MD, MA, MN, MO, NH, NJ, NY, PA, RI, VT, VA, WV, WI | Kansas City, MO 64999-0002 | P.O. Box 931000, Louisville, KY 40293-1000 |
| AK, CA, CO, HI, ID, KS, MI, MT, NE, NV, ND, OH, OR, SD, UT, WA, WY | Ogden, UT 84201-0002 | P.O. Box 931000, Louisville, KY 40293-1000 |
| AZ, AR, NM, OK | Austin, TX 73301-0002 | P.O. Box 931000, Louisville, KY 40293-1000 |
Addresses change between filing seasons as the IRS adjusts its processing sites. Your citizenship, former home state, or your preparer's location does not decide the processing centre. Your residence does.
Verify against the official IRS paper-filing page and the current Form 1040 instructions before you seal the envelope.
Mailing Form 1040 From Australia or Another Foreign Country
The IRS instructions send you to the foreign-country address if you live in a foreign country, use an APO or FPO address, file Form 2555 or 4563, or are a dual-status alien. U.S. possessions and territories fall under the same table. Australia-based citizens and resident aliens fit this category.
2025 Form 1040/1040-SR, no payment enclosed:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
Payment enclosed (check or money order):
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA
Territories are a different case
U.S. territory residents follow different rules from filers in Australia. Residents of Puerto Rico, Guam, American Samoa, the U.S. Virgin Islands and the Northern Mariana Islands should follow Publication 570.
Bona fide residents of Guam, the USVI and the CNMI generally have no IRS income tax filing obligation. Those in Puerto Rico and American Samoa may need a federal return based on non-territory income.
Deadlines for Australia-based filers
| Event | Date |
|---|---|
| Regular 2025 deadline | 15 April 2026 |
| Automatic overseas extension | 15 June 2026 |
| Form 4868 further extension | 15 October 2026 |
To qualify for the automatic two months, you must live outside the U.S. and Puerto Rico with your main place of business or duty outside them on the regular due date. Attach a statement explaining your situation.
Interest on unpaid tax still accrues from 15 April, and Form 4868 does not extend time to pay. Allow extra delivery time for international mail.
Australia-based taxpayers with cross-border income, foreign accounts, amended returns or late filings may want professional help. VJM Global's U.S.-compliant tax professionals prepare Form 1040 and 1040-NR returns for individuals.
How to Prepare and Mail a Paper Tax Return
Assemble the return
- Use the correct tax-year form and complete every required schedule.
- Sign where required.
- Attach supporting documents as the instructions direct.
- Keep a full copy for your records.
Prepare the payment separately
Enclose Form 1040-V with a check or money order for a balance due:
- Make it payable to United States Treasury, in U.S. dollars. Never send cash.
- Write your name, address, daytime phone and SSN or ITIN on the check.
- Add "2025 Form 1040," "2025 Form 1040-SR" or "2025 Form 1040-NR."
- Do not staple the check, voucher and return together. Place them loose in the envelope.
Paying from Australia can be simpler electronically. IRS Publication 6147-C lists international wire from a foreign bank and card payments, with fees possible. EFTPS is not taking new individual enrolments.
USPS or private delivery
Private delivery counts only for designated services, such as FedEx International Priority, UPS Worldwide Express or DHL Express Worldwide. Check the IRS list, because not every service from each carrier qualifies.
Couriers cannot deliver to PO boxes. Use the processing centre's street address and name the recipient "Internal Revenue Submission Processing Center":
- Austin: 3651 S IH35, Austin, TX 78741
- Kansas City: 333 W. Pershing, Kansas City, MO 64108
- Ogden: 1973 Rulon White Blvd., Ogden, UT 84201
Keep proof of mailing
A qualifying postmark can establish timely filing even if the return arrives later.
- A registered mail date counts as the postmark date
- A certified mail receipt carries the postal employee's postmark
- Returns mailed from abroad count when officially postmarked by midnight of the deadline
Pre-mailing checklist
- Correct address for form, location and payment
- Adequate international postage
- Signatures, schedules and attachments
- Payment and Form 1040-V, loose
- Tax year written on everything
- Copies and tracking details retained
- Federal return not going to a state tax authority
Special Situations, Extensions, and E-Filing Alternatives
Amended returns (Form 1040-X)
Form 1040-X uses different routing. Foreign country, U.S. territory, APO/FPO, Form 2555/4563, and dual-status filers use Austin, TX 73301-0215 per the December 2025 instructions. Prepend "Department of the Treasury, Internal Revenue Service" to that address.
Amendments filed with Form 1040-NR also go there. If you are replying to an IRS notice, use the address on the notice.
Extensions with Form 4868
When mailed from abroad, Form 4868 goes to:
- Austin, TX 73301-0215 without payment
- P.O. Box 1303, Charlotte, NC 28201-1303 with payment
It extends time to file, not time to pay. Estimate and pay what you owe by the original due date to limit interest.
E-filing
Foreign-address returns can be e-filed, though software support is limited. Form 1040-X can be filed electronically for the current period and two prior periods. Confirm eligibility for your year.
The IRS says e-filed refunds take about 3 weeks, compared with 6+ weeks for mailed returns from receipt. Amendments generally take 8 to 12 weeks.
Frequently Asked Questions
What is the IRS mailing address for Form 1040?
It depends on where you live, whether payment is enclosed, and the tax year. Australia-based filers use Austin, TX 73301-0215 without payment, or P.O. Box 1303, Charlotte, NC 28201-1303 with payment. Confirm on the IRS Where to File page.
Where do I mail my amended Form 1040 (Form 1040-X)?
Form 1040-X has its own routing, separate from an original return. Foreign-country filers use Austin, TX 73301-0215 under the December 2025 instructions. Check the current instructions first.
What is the best way to mail tax returns to the IRS?
Use a correctly addressed envelope with enough postage and a method that proves the date, such as certified or registered mail. A designated private delivery service works with the street address. E-filing gives faster confirmation.
Where can I find Form 1040 and its instructions?
Visit the IRS "About Form 1040" page. Select the tax year to download the form and its instructions.
How do I file a tax extension?
File Form 4868 electronically or on paper, and estimate and pay any tax due. Overseas filers also get an automatic two-month extension to 15 June. Check current IRS deadlines.
What is the deadline for filing federal income tax returns?
The 2025 return deadline was 15 April 2026, or 15 June 2026 for qualifying overseas filers. Weekend and holiday deadlines move to the next business day. Confirm the current date on IRS.gov.
