Where to file - Forms beginning with the number 1

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Use the spacebar to open the File sub menu or enter to navigate to the File page." role="application" id="accessible-megamenu-nav-item-0">File</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-file-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/filing" class="mobile-only-text" id="accessible-megamenu-file-submenu-0" data-drupal-link-system-path="node/19656">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-1">INFORMATION FOR…</span> </li> <li><a href="/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-file-submenu-2" data-drupal-link-system-path="node/19456">Individuals</a> </li> <li><a href="/businesses" id="accessible-megamenu-file-submenu-3" data-drupal-link-system-path="node/18976">Business & Self Employed</a> </li> <li><a href="/charities-and-nonprofits" id="accessible-megamenu-file-submenu-4" data-drupal-link-system-path="node/58461">Charities and Nonprofits</a> </li> <li><a href="/individuals/international-taxpayers" id="accessible-megamenu-file-submenu-5" data-drupal-link-system-path="node/19696">International Taxpayers</a> </li> <li><a href="/government-entities/federal-state-local-governments" id="accessible-megamenu-file-submenu-6" data-drupal-link-system-path="node/19446">Federal State and Local Governments</a> </li> <li><a href="/government-entities/indian-tribal-governments" id="accessible-megamenu-file-submenu-7" data-drupal-link-system-path="node/19601">Indian Tribal Governments</a> </li> <li><a href="/tax-exempt-bonds" id="accessible-megamenu-file-submenu-8" data-drupal-link-system-path="node/19671">Tax Exempt Bonds</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-9">FILING FOR INDIVIDUALS</span> </li> <li><a href="/filing/individuals/how-to-file" id="accessible-megamenu-file-submenu-10" data-drupal-link-system-path="node/22856">How to File</a> </li> <li><a href="/filing/individuals/when-to-file" id="accessible-megamenu-file-submenu-11" data-drupal-link-system-path="node/22726">When to File</a> </li> <li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-file-submenu-12" data-drupal-link-system-path="node/2442">Where to File</a> </li> <li><a href="/filing/individuals/update-my-information" id="accessible-megamenu-file-submenu-13" data-drupal-link-system-path="node/22861">Update Your Information</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-14">POPULAR</span> </li> <li><a href="/individuals/get-transcript" id="accessible-megamenu-file-submenu-15" data-drupal-link-system-path="node/136676">Get Your Tax Record</a> </li> <li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-file-submenu-16" data-drupal-link-system-path="node/17153">Apply for an Employer ID Number (EIN)</a> </li> <li><a href="/filing/wheres-my-amended-return" id="accessible-megamenu-file-submenu-17" data-drupal-link-system-path="node/17175">Check Your Amended Return Status</a> </li> <li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-file-submenu-18" data-drupal-link-system-path="node/16696">Get an Identity Protection PIN (IP PIN)</a> </li> <li><a href="/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-file-submenu-19" data-drupal-link-system-path="node/54546">File Your Taxes for Free</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/payments" aria-controls="accessible-megamenu-pay-submenu" aria-expanded="false" aria-label="Pay menu has additional options. Use the spacebar to open the Pay sub menu or enter to navigate to the Pay page." role="application" id="accessible-megamenu-nav-item-1">Pay</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-pay-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/payments" class="mobile-only-text" id="accessible-megamenu-pay-submenu-0" data-drupal-link-system-path="node/19551">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-1">PAY BY</span> </li> <li><a href="/payments/direct-pay-with-bank-account" id="accessible-megamenu-pay-submenu-2" data-drupal-link-system-path="node/10224">Bank Account (Direct Pay)</a> </li> <li><a href="/payments/online-payment-agreement-application" id="accessible-megamenu-pay-submenu-3" data-drupal-link-system-path="node/16716">Payment Plan (Installment Agreement)</a> </li> <li><a href="/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-pay-submenu-4" data-drupal-link-system-path="node/15488">Electronic Federal Tax Payment System (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-5">POPULAR</span> </li> <li><a href="/payments/online-account-for-individuals" id="accessible-megamenu-pay-submenu-6" data-drupal-link-system-path="node/11608">Your Online Account</a> </li> <li><a href="/individuals/tax-withholding-estimator" id="accessible-megamenu-pay-submenu-7" data-drupal-link-system-path="node/107181">Tax Withholding Estimator</a> </li> <li><a href="/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-pay-submenu-8" data-drupal-link-system-path="node/17135">Estimated Taxes</a> </li> <li><a href="/payments/penalties" id="accessible-megamenu-pay-submenu-9" data-drupal-link-system-path="node/91826">Penalties</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/refunds" aria-controls="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-label="Refunds menu has additional options. Use the spacebar to open the Refunds sub menu or enter to navigate to the Refunds page." role="application" id="accessible-megamenu-nav-item-2">Refunds</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/refunds" class="mobile-only-text" id="accessible-megamenu-refunds-submenu-0" data-drupal-link-system-path="node/130131">Overview</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-refunds-submenu-1" data-drupal-link-system-path="node/19556">Where's My Refund</a> </li> <li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-refunds-submenu-2" data-drupal-link-system-path="node/10971">Direct Deposit</a> </li> <li><a href="/taxtopics/tc203" id="accessible-megamenu-refunds-submenu-3" data-drupal-link-system-path="node/67936">Reduced Refunds</a> </li> <li><a href="/filing/file-an-amended-return" id="accessible-megamenu-refunds-submenu-4" data-drupal-link-system-path="node/128551">Amend Return</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/credits-and-deductions" aria-controls="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-label="Credits & Deductions menu has additional options. Use the spacebar to open the Credits & Deductions sub menu or enter to navigate to the Credits & Deductions page." role="application" id="accessible-megamenu-nav-item-3">Credits & Deductions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-credits-deductions-submenu-0" data-drupal-link-system-path="node/80206">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-1">INFORMATION FOR...</span> </li> <li><a href="/credits-and-deductions-for-individuals" title="For you and your family" id="accessible-megamenu-credits-deductions-submenu-2" data-drupal-link-system-path="node/5">Individuals</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> For you and your family </span> </li> <li><a href="/credits-deductions/businesses" title="Standard mileage and other information" id="accessible-megamenu-credits-deductions-submenu-3" data-drupal-link-system-path="node/19941">Businesses & Self-Employed</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Standard mileage and other information </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-4">POPULAR</span> </li> <li><a href="/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-credits-deductions-submenu-5" data-drupal-link-system-path="node/18966">Earned Income Credit (EITC)</a> </li> <li><a href="/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-credits-deductions-submenu-6" data-drupal-link-system-path="node/771">Child Tax Credit</a> </li> <li><a href="/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-credits-deductions-submenu-7" data-drupal-link-system-path="node/126641">Clean Energy and Vehicle Credits</a> </li> <li><a href="/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-credits-deductions-submenu-8" data-drupal-link-system-path="node/5229">Standard Deduction</a> </li> <li><a href="/retirement-plans" id="accessible-megamenu-credits-deductions-submenu-9" data-drupal-link-system-path="node/19741">Retirement Plans</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/forms-instructions" aria-controls="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-label="Forms & Instructions menu has additional options. Use the spacebar to open the Forms & Instructions sub menu or enter to navigate to the Forms & Instructions page." role="application" id="accessible-megamenu-nav-item-4">Forms & Instructions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/forms-instructions" class="mobile-only-text" id="accessible-megamenu-forms-instructions-submenu-0" data-drupal-link-system-path="node/6">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-1">POPULAR FORMS & INSTRUCTIONS</span> </li> <li><a href="/forms-pubs/about-form-1040" title="Individual Tax Return" id="accessible-megamenu-forms-instructions-submenu-2" data-drupal-link-system-path="node/16022">Form 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Individual Tax Return </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instructions for Form 1040 " id="accessible-megamenu-forms-instructions-submenu-3">Form 1040 Instructions</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Instructions for Form 1040 </span> </li> <li><a href="/forms-pubs/about-form-w-9" title="Request for Taxpayer Identification Number (TIN) and Certification" id="accessible-megamenu-forms-instructions-submenu-4" data-drupal-link-system-path="node/15825">Form W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Taxpayer Identification Number (TIN) and Certification </span> </li> <li><a href="/forms-pubs/about-form-4506-t" title="Request for Transcript of Tax Return" id="accessible-megamenu-forms-instructions-submenu-5" data-drupal-link-system-path="node/10554">Form 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Transcript of Tax Return </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Employee's Withholding Certificate" id="accessible-megamenu-forms-instructions-submenu-6" data-drupal-link-system-path="node/15498">Form W-4</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employee's Withholding Certificate </span> </li> <li><a href="/forms-pubs/about-form-941" title="Employer's Quarterly Federal Tax Return" id="accessible-megamenu-forms-instructions-submenu-7" data-drupal-link-system-path="node/53446">Form 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employer's Quarterly Federal Tax Return </span> </li> <li><a href="/forms-pubs/about-form-w-2" title="Employers engaged in a trade or business who pay compensation" id="accessible-megamenu-forms-instructions-submenu-8" data-drupal-link-system-path="node/5737">Form W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employers engaged in a trade or business who pay compensation </span> </li> <li><a href="/forms-pubs/about-form-9465" title="Installment Agreement Request" id="accessible-megamenu-forms-instructions-submenu-9" data-drupal-link-system-path="node/15532">Form 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Installment Agreement Request </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-10">POPULAR FOR TAX PROS</span> </li> <li><a href="/forms-pubs/about-form-1040x" title="Amend/Fix Return" id="accessible-megamenu-forms-instructions-submenu-11" data-drupal-link-system-path="node/19996">Form 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Amend/Fix Return </span> </li> <li><a href="/forms-pubs/about-form-2848" title="Apply for Power of Attorney" id="accessible-megamenu-forms-instructions-submenu-12" data-drupal-link-system-path="node/15839">Form 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for Power of Attorney </span> </li> <li><a href="/forms-pubs/about-form-w-7" title="Apply for an ITIN" id="accessible-megamenu-forms-instructions-submenu-13" data-drupal-link-system-path="node/15536">Form W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for an ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="Rules Governing Practice before IRS" id="accessible-megamenu-forms-instructions-submenu-14">Circular 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Rules Governing Practice before IRS </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-en"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities & Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">File</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/filing" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">INFORMATION FOR…</span></li><li><a href="/how-to-file-your-taxes-step-by-step">Individuals</a></li><li><a href="/businesses">Business & Self Employed</a></li><li><a href="/charities-and-nonprofits">Charities and Nonprofits</a></li><li><a href="/individuals/international-taxpayers">International Taxpayers</a></li><li><a href="/government-entities/federal-state-local-governments">Federal State and Local Governments</a></li><li><a href="/government-entities/indian-tribal-governments">Indian Tribal Governments</a></li><li><a href="/tax-exempt-bonds">Tax Exempt Bonds</a></li><li><span class="mega-menu-column-header">FILING FOR INDIVIDUALS</span></li><li><a href="/filing/individuals/how-to-file">How to File</a></li><li><a href="/filing/individuals/when-to-file">When to File</a></li><li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type">Where to File</a></li><li><a href="/filing/individuals/update-my-information">Update Your Information</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/individuals/get-transcript">Get Your Tax Record</a></li><li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number">Apply for an Employer ID Number (EIN)</a></li><li><a href="/filing/wheres-my-amended-return">Check Your Amended Return Status</a></li><li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin">Get an Identity Protection PIN (IP PIN)</a></li><li><a href="/filing/irs-free-file-do-your-taxes-for-free">File Your Taxes for Free</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Pay</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/payments" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">PAY BY</span></li><li><a href="/payments/direct-pay-with-bank-account">Bank Account (Direct Pay)</a></li><li><a href="/payments/online-payment-agreement-application">Payment Plan (Installment 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Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2 is-active-trail is-active-parent" data-indent-level="2"> <a href="/how-to-file-your-taxes-step-by-step" title="Individuals" id="term-18191" rel="parent" lang="en" xml:lang="en" hreflang="en">Individuals</a> <ul class="inner"> <li class="level-3" data-indent-level="3"> <a href="/individuals/check-if-you-need-to-file-a-tax-return" title="Who should file" id="term-28941" rel="child" lang="en" xml:lang="en" hreflang="en">Who should file</a> </li> <li class="level-3" data-indent-level="3"> <a href="/filing/individuals/how-to-file" title="How to file" id="term-18216" rel="child" lang="en" xml:lang="en" hreflang="en">How to file</a> </li> <li class="level-3" data-indent-level="3"> <a href="/filing/individuals/when-to-file" title="When to file" id="term-18266" rel="child" lang="en" xml:lang="en" hreflang="en">When to file</a> </li> <li class="level-3 is-active" data-indent-level="3"> <a href="/filing/where-to-file-paper-tax-returns-with-or-without-a-payment" title="Where to file" id="term-18291" rel="parent" lang="en" xml:lang="en" hreflang="en">Where to file</a> </li> <li class="level-3" data-indent-level="3"> <a href="/filing/file-an-amended-return" title="Amend return" id="term-29536" rel="child" lang="en" xml:lang="en" hreflang="en">Amend return</a> </li> <li class="level-3" data-indent-level="3"> <a href="/filing/individuals/update-my-information" title="Your information" id="term-18196" rel="child" lang="en" xml:lang="en" hreflang="en">Your information</a> </li> <li class="level-3" data-indent-level="3"> <a href="/individuals/managing-your-taxes-after-a-life-event" title="Life events" id="term-29286" rel="child" lang="en" xml:lang="en" hreflang="en">Life events</a> </li> <li class="level-3" data-indent-level="3"> <a href="/individuals/students" title="Students" id="term-25096" rel="child" lang="en" xml:lang="en" hreflang="en">Students</a> </li> <li class="level-3" data-indent-level="3"> <a href="/individuals/employees" title="Employees" id="term-25141" rel="child" lang="en" xml:lang="en" hreflang="en">Employees</a> </li> <li class="level-3" data-indent-level="3"> <a href="/individuals/parents" title="Parents" id="term-25146" rel="child" lang="en" xml:lang="en" hreflang="en">Parents</a> </li> <li class="level-3" data-indent-level="3"> <a href="/individuals/military" title="Military" id="term-25101" rel="child" lang="en" xml:lang="en" hreflang="en">Military</a> </li> <li class="level-3" data-indent-level="3"> <a href="/individuals/seniors-retirees" title="Seniors and retirees" id="term-25151" rel="child" lang="en" xml:lang="en" hreflang="en">Seniors and retirees</a> </li> </ul> </li> <li class="level-2" data-indent-level="2"> <a href="/businesses" title="Businesses and self-employed" id="term-17741" rel="child" lang="en" xml:lang="en" hreflang="en">Businesses and self-employed</a> </li> <li class="level-2" data-indent-level="2"> <a href="/charities-and-nonprofits" title="Charities and nonprofits" id="term-17426" rel="child" lang="en" xml:lang="en" hreflang="en">Charities and nonprofits</a> </li> <li class="level-2" data-indent-level="2"> <a href="/individuals/international-taxpayers" title="International taxpayers" id="term-18241" rel="child" lang="en" xml:lang="en" hreflang="en">International taxpayers</a> </li> <li class="level-2" data-indent-level="2"> <a href="/government-entities/governmental-liaisons" title="Governmental liaisons" id="term-18021" rel="child" lang="en" xml:lang="en" hreflang="en">Governmental liaisons</a> </li> <li class="level-2" data-indent-level="2"> <a href="/government-entities/federal-state-local-governments" title="Federal, state and local governments" id="term-17971" rel="child" lang="en" xml:lang="en" hreflang="en">Federal, state and local governments</a> </li> <li class="level-2" data-indent-level="2"> <a href="/government-entities/indian-tribal-governments" title="Indian tribal governments" id="term-18086" rel="child" lang="en" xml:lang="en" hreflang="en">Indian tribal governments</a> </li> <li class="level-2" data-indent-level="2"> <a href="/tax-exempt-bonds" title="Tax exempt bonds" id="term-18136" rel="child" lang="en" xml:lang="en" hreflang="en">Tax exempt bonds</a> </li> </ul> </section> </div> </div> <div class="pup-header-content-rt no-gutter col-sm-12 col-md-9"> <a id="main-content"></a> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <article about="/filing/where-to-file-forms-beginning-with-the-number-1" class="pup-article full clearfix row"> <div class="col-md-12 col-sm-12 col-xs-12"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>Note: Some addresses may not match a particular instruction booklet or publication. This is due to changes being made after the publication was printed. This site will reflect the most current Where to File addresses for use during calendar year 2022.</p> <h2>Addresses for forms beginning with the number 1</h2> <table border="0" cellpadding="10" cellspacing="0" class="table complex-table table-striped table-bordered table-responsive" summary="A table providing addresses to mail tax return forms beginning with the number 1"> <thead> <tr> <th id="tbl949id0_0" scope="col"> <p>Form name<br> (<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0ceaddf2-590b-4e6c-a4a2-94de99b4da97" href="/forms-instructions" title="Forms & Instructions">To obtain a copy of a form, instruction, or publication</a>)</p> </th> <th id="tbl949id0_1" scope="col" style="width: 35%;"> <p>Address to mail form to IRS:</p> </th> </tr> </thead> <tbody> <tr> <td headers="tbl949id0_0"> <p>Form 11-C, Occupational Tax and Registration Return for Wagering</p> </td> <td headers="tbl949id0_1"> <p>Department of the Treasury<br> Internal Revenue Service<br> Ogden, Utah 84201-0101</p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1040 and 1040-SR</p> </td> <td headers="tbl949id0_1"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="cf599452-5b7f-4d39-94a2-99f4254c3014" href="/filing/where-to-file-addresses-for-taxpayers-and-tax-professionals-filing-form-1040" title="Where to file addresses for taxpayers and tax professionals filing Form 1040">Taxpayer or tax professional filing Form 1040 or Form 1040-SR return</a></p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1040-C, U.S. Departing Alien Income Tax Return</p> </td> <td headers="tbl949id0_1"> <p>Department of the Treasury<br> Internal Revenue Service<br> Austin, TX 73301-0215<br> U.S.A.</p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1040-ES, Estimated Tax for Individuals</p> </td> <td headers="tbl949id0_1"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="576d67fd-15d4-4d3a-8c38-bb38e91490b8" href="/filing/where-to-file-addresses-for-taxpayers-and-tax-professionals-filing-form-1040-es" title="Where to file addresses for taxpayers and tax professionals filing Form 1040-ES">Taxpayer or tax professional filing Form 1040-ES</a></p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1040-ES (NR), U.S. Estimated Tax for Nonresident Alien Individuals</p> </td> <td headers="tbl949id0_1"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="17378fce-5683-4466-9776-887d72401c14" href="/filing/where-to-file-addresses-for-taxpayers-and-tax-professionals-filing-form-1040-esnr" title="Where to file addresses for taxpayers and tax professionals filing Form 1040-ES(NR)">Taxpayer or tax professional filing Form 1040-ES (NR)</a></p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1040-NR, U.S. Nonresident Alien Income Tax Return (if not enclosing a payment)</p> <p><br> Exception – Estates and Trusts filing Form 1040-NR</p> </td> <td headers="tbl949id0_1"> <p>Department of the Treasury<br> Internal Revenue Service<br> Austin, Texas 73301-0215</p> <p>Department of the Treasury<br> Internal Revenue Service<br> Kansas City, MO  64999</p> </td> </tr> <tr> <td> <p>Form 1040-NR, U.S. Nonresident Alien Income Tax Return (if enclosing a payment)</p> </td> <td> <p>Internal Revenue Service<br> P.O. Box 1303<br> Charlotte, NC 28201-1303<br> USA</p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1040-NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents (if not enclosing a payment)</p> </td> <td headers="tbl949id0_1"> <p>Department of the Treasury<br> Internal Revenue Service<br> Austin, Texas 73301-0215</p> </td> </tr> <tr> <td> <p>Form 1040-NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents (if enclosing a payment)</p> </td> <td> <p>Internal Revenue Service<br> P.O. Box 1303<br> Charlotte, NC 28201-1303<br> USA</p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1040 (PR), Self-Employment Tax Return - Puerto Rico (In Spanish) (if not enclosing a payment)</p> </td> <td headers="tbl949id0_1"> <p>Department of the Treasury<br> Internal Revenue Service<br> Austin, Texas 73301-0215</p> </td> </tr> <tr> <td> <p>Form 1040 (PR), Self-Employment Tax Return - Puerto Rico (In Spanish) (if enclosing a payment)</p> </td> <td> <p>Internal Revenue Service<br> P.O. Box 1303<br> Charlotte, NC 28201-1303<br> USA</p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1040-SS, U.S. Self-Employment Tax Return (if not enclosing a payment)</p> </td> <td headers="tbl949id0_1"> <p>Department of the Treasury<br> Internal Revenue Service<br> Austin, Texas 73301-0215</p> </td> </tr> <tr> <td> <p>Form 1040-SS, U.S. Self-Employment Tax Return (if enclosing a payment)</p> </td> <td> <p>Internal Revenue Service<br> P.O. Box 1303<br> Charlotte, NC 28201-1303<br> USA</p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1040-V</p> </td> <td headers="tbl949id0_1"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d6b06f4e-b5b1-4c80-8215-d8e055a2b23c" href="/filing/where-to-file-addresses-for-taxpayers-and-tax-professionals-filing-form-1040-v" title="Where to file addresses for taxpayers and tax professionals filing Form 1040-V">Taxpayer or tax professional filing Form 1040-V</a></p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1040-X, Amended U.S. Individual Income Tax Return</p> </td> <td headers="tbl949id0_1"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fa99fbef-5c47-49cd-b08f-df9e28576110" href="/filing/where-to-file-addresses-for-taxpayers-and-tax-professionals-filing-form-1040-x" title="Where to file addresses for taxpayers and tax professionals filing Form 1040-X">Taxpayer or tax professional filing Form 1040-X</a></p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1041, U.S. Income Tax Return for Estates and Trusts</p> </td> <td headers="tbl949id0_1"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f0332b59-0235-4a25-872d-ed70be109bea" href="/filing/where-to-file-your-taxes-for-form-1041" title="Where to file your taxes for Form 1041">Address to send Form 1041</a></p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts</p> </td> <td headers="tbl949id0_1"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="aafcb49c-06b5-4d4f-9bad-c60004f66048" href="/charities-non-profits/where-to-file-tax-exempt-and-government-entities" title="Where to file - Tax-exempt and government entities">Address to send Form 1041-A</a></p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1041-ES, Estimated Income Tax for Estates and Trusts</p> </td> <td headers="tbl949id0_1"> <p>Internal Revenue Service<br> P.O. Box 932400<br> Louisville, KY 40293-2400</p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1041-N, U.S. Income Tax Return for Electing Alaska Native Settlement Trusts</p> </td> <td headers="tbl949id0_1"> <p>Department of the Treasury<br> Internal Revenue Service<br> Ogden, UT 84201-0027</p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1041-QFT, U.S. Income Tax Return for Qualified Funeral Trusts</p> </td> <td headers="tbl949id0_1"> <p>Department of the Treasury<br> Internal Revenue Service<br> Kansas City, MO 64999</p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1041-T, Transmittal of Estimated Taxes Credited to Beneficiaries</p> </td> <td headers="tbl949id0_1"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="395eefe2-6959-49e5-b971-290a84b870a1" href="/filing/where-to-file-your-taxes-for-form-1041-t" title="Where to file your taxes for Form 1041-T">Address to send Form 1041-T</a></p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1041-V</p> </td> <td headers="tbl949id0_1"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a95812ce-c50f-4065-ae99-15c68b8d0d6c" href="/filing/where-to-file-form-1041-v" title="Where to File - Form 1041-V">Address to mail Form 1041-V</a></td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1042, Annual Withholding Tax Return</p> <p>Form 1042-S, Foreign Person's US Source Income Subject to Withholding</p> <p>Form 1042-T Annual Summary and Transmittal of Forms 1042-S</p> </td> <td headers="tbl949id0_1"> <p>Ogden Service Center<br> P.O. Box 409101<br> Ogden, UT 84409</p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1065, U.S. Partnership Return of Income</p> </td> <td headers="tbl949id0_1"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7f8188df-51d1-49ec-9400-8e66800515a5" href="/filing/where-to-file-your-taxes-for-form-1065" title="Where to file your taxes for Form 1065">Address to send Form 1065</a></p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1065-B, U.S. Return of Income for Electing Large Partnerships</p> </td> <td headers="tbl949id0_1"> <p>If the business is located in the United States mail to:</p> <p>Department of the Treasury<br> Internal Revenue Service<br> Ogden, UT 84201-0007</p> <p>If the business is located in a foreign country or U.S. Possession mail to:</p> <p>Internal Revenue Service<br> P.O. Box 409101<br> Ogden, UT 84409</p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC)</p> </td> <td headers="tbl949id0_1"> <p>If the business is located in the United States mail to:</p> <p>Department of the Treasury<br> Internal Revenue Service<br> Ogden, UT 84201-0007</p> <p>If the business is located in a foreign country or U.S. Possession mail to:</p> <p>Internal Revenue Service<br> P.O. Box 409101<br> Ogden, UT 84409</p> </td> </tr> <tr> <td headers="tbl949id0_0">Form 1096, Annual Summary and Transmission of U.S. Information Returns</td> <td headers="tbl949id0_1"><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="202e572b-3130-4aa3-b6ac-843cd073ca59" href="/filing/where-to-file-form-1096" title="Where to file Form 1096 ">Address to send Form 1096</a></td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1120, U.S. Corporation Income Tax Return</p> </td> <td headers="tbl949id0_1"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="fb10ed01-aac0-4aa8-b345-7bfc6733c751" href="/filing/where-to-file-your-taxes-for-forms-1120" title="Where to file your taxes (for Forms 1120)">Address to send Form 1120</a></p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1120-C, U.S. Income Tax Return for Cooperative Associations</p> </td> <td headers="tbl949id0_1"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="07c56df3-ea35-4797-bc26-77a599873034" href="/filing/where-to-file-your-taxes-for-form-1120-c" title="Where to file your taxes (for Form 1120-C)">Address to send Form 1120-C</a></p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1120-F, U.S. Income Tax Return of a Foreign Corporation</p> <p>Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation</p> </td> <td headers="tbl949id0_1"> <p>Internal Revenue Service<br> P.O. Box 409101<br> Ogden, UT 84409</p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1120-H, U.S. Income Tax Return for Homeowners Associations</p> </td> <td headers="tbl949id0_1"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="8e65780c-6675-4483-801b-b044c8ce9055" href="/filing/where-to-file-your-taxes-for-form-1120-h" title="Where to file your taxes (for Form 1120-H)">Address to send Form 1120-H</a></p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1120-IC-DISC, Interest Charge Domestic International Sales Corporation Return</p> </td> <td headers="tbl949id0_1"> <p>Department of the Treasury<br> Internal Revenue Service Center<br> Kansas City, MO 64999</p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1120-L, U.S. Life Insurance Company Income Tax Return</p> </td> <td headers="tbl949id0_1"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a9f3f356-1f91-4612-86de-cd25a4e817b5" href="/filing/where-to-file-your-taxes-for-form-1120-l" title="Where to file your taxes for Form 1120-L">Address to send Form 1120-L</a></p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1120-ND, Return for Nuclear Decommissioning Funds and Certain Related Persons</p> </td> <td headers="tbl949id0_1"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="550b9cf1-dada-4a59-9de2-3a21e90e18e4" href="/filing/where-to-file-your-taxes-for-form-1120-nd" title="Where to file your taxes for Form 1120-ND">Address to send Form 1120-ND</a></p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1120-PC, U.S. Property and Casualty Insurance Company Income Tax Return</p> </td> <td headers="tbl949id0_1"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="e91361f5-a331-4ebe-a904-30f1517f9531" href="/filing/where-to-file-your-taxes-for-form-1120-pc" title="Where to file your taxes for Form 1120-PC">Address to send Form 1120-PC</a></p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations</p> </td> <td headers="tbl949id0_1"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="aafcb49c-06b5-4d4f-9bad-c60004f66048" href="/charities-non-profits/where-to-file-tax-exempt-and-government-entities" title="Where to file - Tax-exempt and government entities">Address to send Form 1120-POL</a></p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts</p> </td> <td headers="tbl949id0_1"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c1247ea3-ec0e-4989-a001-99057ab30c40" href="/filing/where-to-file-your-taxes-for-form-1120-reit" title="Where to file your taxes (for Form 1120-REIT)">Address to send Form 1120-REIT</a></p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1120-RIC, U.S. Income Tax Return for Regulated Investment Companies</p> </td> <td headers="tbl949id0_1"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="12f2ffef-5262-479e-9335-454869a447ea" href="/filing/where-to-file-your-taxes-for-form-1120-ric" title="Where to file your taxes (for Form 1120-RIC)">Address to send Form 1120-RIC</a></p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1120-S, U.S. Income Tax Return for an S Corporation</p> </td> <td headers="tbl949id0_1"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d9062fa6-96e5-4a05-bfd2-394b7f6b439e" href="/filing/where-to-file-your-taxes-for-form-1120-s" title="Where to file your taxes for Form 1120-S">Address to send Form 1120-S</a></p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1120-SF, U.S. Income Tax Return for Settlement Funds (under Section 468B)</p> </td> <td headers="tbl949id0_1"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5937d03c-e803-448c-8022-fc437906084f" href="/filing/where-to-file-your-taxes-for-form-1120-sf" title="Where to file your taxes for Form 1120-SF">Address to send Form 1120-SF</a></p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1120-W, Estimated Tax for Corporations</p> </td> <td headers="tbl949id0_1"> <p>Keep for corporation's records.  Do not file form with IRS.</p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1120-X, Amended U.S. Corporation Income Tax Return</p> </td> <td headers="tbl949id0_1"> <p>File this form at the applicable Internal Revenue Service Center where the corporation filed its original return.</p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1128, Application to Adopt, Change or Retain a Tax Year</p> </td> <td headers="tbl949id0_1"> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2512d9be-cdfe-4da9-bc44-365f6c44a311" href="/filing/where-to-file-your-taxes-for-form-1128" title="Where to file your taxes (for Form 1128)">Address to send Form 1128</a></p> </td> </tr> <tr> <td headers="tbl949id0_0"> <p>Form 1138, Extension of Time for payment of Taxes by a Corporation Expecting a Net Operating Loss</p> </td> <td headers="tbl949id0_1"> <p>File at IRS Center where the corporation files its income tax return.</p> </td> </tr> </tbody> </table> </div> </div> </article> </div> </div> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last Reviewed or Updated: 12-Sep-2024 </div> <div class='pup-share-menu col-xs-12 col-sm-6'> <div class="region region-share-content"> <section id="block-pup-irs-addtoanybuttons" data-block-plugin-id="addtoany_block" class="block block-addtoany block-addtoany-block clearfix"> <span class="a2a_kit a2a_kit_size_24 addtoany_list" data-a2a-url="https://www.irs.gov/filing/where-to-file-forms-beginning-with-the-number-1" data-a2a-title="Where to file - Forms beginning with the 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