โ IRS Address Finder FAQ
Where do I mail Form 1040-X (Amended Return)?
Form 1040-X is mailed to either Ogden, UT or Covington, KY based on your location. Use this tool to find the exact address. Generally:
Ogden, UT: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Illinois, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oregon, South Dakota, Utah, Washington, Wisconsin, Wyoming
Covington, KY: All other states and territories.
Where do I mail Form 843 (Penalty Abatement)?
Form 843 is mailed to:
Internal Revenue Service
1973 N. Rulon White Blvd.
Ogden, UT 84201
This address is used regardless of your location.
Where do I mail Form 8857 (Innocent Spouse Relief)?
Form 8857 is mailed to:
Internal Revenue Service
Stop 6716 AUSC
1973 N. Rulon White Blvd.
Ogden, UT 84201
Note the "Stop 6716 AUSC" line โ this is important for proper routing.
Should I use certified mail?
Yes, absolutely. Certified mail with return receipt requested provides proof that the IRS received your documents. This is crucial for statute of limitations, especially for Form 843 (2-year deadline) and Form 8857 (2-year deadline). Without proof, you have no evidence of timely filing.
What's the difference between USPS and private delivery service addresses?
The IRS has different addresses for USPS and private delivery services (FedEx, UPS, DHL). This tool provides USPS addresses for certified mail. If using FedEx or UPS, check the form instructions for the specific private delivery address โ they are often street addresses rather than PO Boxes.
How often do IRS addresses change?
IRS addresses occasionally change. This tool is updated for 2026, but always verify in the current year's form instructions before mailing. The instructions are available at IRS.gov.
What if I live outside the United States?
If you live outside the US, use the Ogden, UT address for most forms. For specific forms like 1040-X, check the instructions. International filers should also consider using certified mail through the USPS or international tracking services.
Can I e-file instead of mailing?
Many forms (like 1040-X for 2021-2025) can now be e-filed. Check if your form is eligible for e-filing. This is faster and provides immediate confirmation. However, some forms (like 843 and 8857) still require mailing in most cases.
What should I include with my mailed form?
Include: (1) your name and SSN on every page, (2) signed and dated forms, (3) copies (not originals) of supporting documents, (4) a check or money order if paying (payable to "United States Treasury"), and (5) a cover letter explaining what you're sending. Use certified mail with return receipt.
How accurate is this address finder?
This tool is updated for 2026 based on current IRS form instructions. However, addresses can change. Always verify with the official IRS form instructions before mailing. This tool is a guide, not a substitute for official verification.