Where the IRS Points Taxpayers for 2024 Filing Addresses

The Internal Revenue Service has published its consolidated guide to mailing addresses for federal tax returns, organized by the form a taxpayer is filing. The page directs filers to identify the return form number and then follow the numerical or alphanumeric links to the appropriate Where to File entry. For example, someone filing Form 3520, the annual return for transactions with foreign trusts and receipt of certain foreign gifts, would select the number 3, while a filer preparing Form 706, the estate and generation-skipping transfer tax return, would select 7.

The guide covers a wide range of individual returns, including Forms 1040 and 1040-SR, estimated tax payments on Form 1040-ES, payment vouchers on Form 1040-V, amended returns and extension requests. The IRS notes that Form 1040 and Form 1040-SR use the same mailing addresses, and that separate address lists apply to taxpayers in foreign countries, U.S. possessions or with other international filing characteristics.

The agency also includes a quick reference for where to send certain forms, applications and payments other than tax returns, as well as addresses for elections, statements and other documents. The most current addresses are intended for use during calendar year 2024.

Why the Booklet Disclaimer Matters for Tax Filers

The practical warning hidden in the fine print

The IRS explicitly cautions that some addresses on the page may not match a particular instruction booklet or publication because changes are made after the printed materials are produced. That matters for taxpayers who rely on paper instructions or older booklets: mailing a return to an outdated address can delay processing or create confusion about whether a filing was received on time.

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Why the form-based structure reduces errors

By organizing addresses around the return type, with separate links for numbered forms and those beginning with letters such as C, S, and W, the IRS is pushing filers toward the current location for their specific filing. The structure is most useful for less common or international returns, where the correct processing center is less intuitive than for a standard Form 1040 filed by a domestic taxpayer.

How to Find the Correct Mailing Address for Your Return

For taxpayers preparing a 2024 return, the IRS page provides a checklist in all but name:

  • Start with the form number. Use the numeric or alphabetic index rather than relying on an address printed in a prior-year booklet.
  • Match the form exactly. Forms 1040 and 1040-SR share one address list; estimated tax payments and vouchers have their own lists.
  • Check international status. Filers in foreign countries or U.S. possessions should use the separate address list for international filing characteristics.
  • Do not reuse an older mail label. Since addresses can change after printed publications go out, confirm the current entry for calendar year 2024 before mailing.