Mail your refund check to the IRS service center that handles your state
The IRS does not accept refund checks mailed back to them. If you received a federal tax refund check in the mail, that money is yours to keep — you do not send it anywhere. If you need to send a check to the IRS because you owe taxes or made an error on your return, the address depends on which state you live in and whether you are filing a 1040 individual return or a business return.
The IRS operates 10 regional service centers across the country. Each one handles returns from specific states. Sending your payment to the wrong address delays processing and can trigger penalties, so matching your state to the correct center matters.
If you are mailing a check with your tax return or sending a payment after filing, use the address listed in the instructions that came with your tax form — usually the back cover of Form 1040 or in the Form 1040 instructions PDF on IRS.gov. That instruction booklet is updated every year and contains the correct mailing address for your state.
Key Takeaways
- Refund checks you receive in the mail are yours to deposit or cash — you never mail them back to the IRS.
- If you need to send a payment to the IRS, the mailing address is determined by your state and the type of return you filed.
- The Form 1040 instructions booklet or the IRS website lists the correct service center address for your state.
- Mailing a payment to the wrong address can delay processing and result in penalties, even if the IRS eventually receives it.
- If you are unsure whether you owe or are owed, check your account on IRS.gov or call the IRS at 1-800-829-1040.
How to find the correct IRS mailing address for your state
The IRS publishes a state-by-state mailing address table in the instructions for Form 1040. You can find this in two ways: download the PDF from IRS.gov, or look at the paper instructions if you received them in the mail.
The table lists each state and the corresponding service center address. For example, if you live in California, your address is different from someone in Texas. The address also changes depending on whether you are mailing a return with a payment, mailing a payment alone, or sending a business return.
Do not use a general IRS office address or the address of your local IRS office. The service centers are the only correct destination for mailed payments.
What to include when you mail a payment to the IRS
If you are mailing a check or money order, write your Social Security number, tax year, and form type on the front of the check. For example: "2024 Form 1040 — 123-45-6789." This helps the IRS match your payment to your account.
Include a cover letter or use Form 1040-V (Payment Voucher) if you are mailing a payment without a return. Form 1040-V is a simple one-page form that identifies your payment and links it to your tax account. You can print it from IRS.gov or fill it out by hand.
Keep a copy of everything you mail, including the cover letter, the check, and the mailing label. Mail the package using a method that provides tracking, such as certified mail or a carrier that offers delivery confirmation. This creates a record in case the IRS says they never received it.
Mailing addresses for the 10 IRS service centers
| Service Center | States Served | Mailing Address |
|---|---|---|
| Andover | CT, DE, MA, ME, NH, RI, VT | IRS, Andover Service Center, 310 Lowell Street, Andover, MA 01810 |
| Atlanta | AL, GA, SC | IRS, Atlanta Service Center, 4800 Buford Drive, Chamblee, GA 30341 |
| Austin | TX | IRS, Austin Service Center, 3651 S. Interregional Highway 35, Austin, TX 78741 |
| Brookhaven | FL, NC, SC, VA, WV | IRS, Brookhaven Service Center, 1 Beltline Drive, North Druid Hills, GA 30329 |
| Cincinnati | IN, KY, MI, OH, WV | IRS, Cincinnati Service Center, 201 West Rivercenter Boulevard, Covington, KY 41011 |
| Fresno | AK, AZ, CA, HI, NV | IRS, Fresno Service Center, 5045 E. Butler Avenue, Fresno, CA 93727 |
| Kansas City | CO, KS, NE, OK, WY | IRS, Kansas City Service Center, 333 W. Pershing Road, Kansas City, MO 64108 |
| Memphis | AR, LA, MS, TN | IRS, Memphis Service Center, 5333 Getwell Road, Memphis, TN 38118 |
| Philadelphia | NJ, NY, PA | IRS, Philadelphia Service Center, 2970 Market Street, Philadelphia, PA 19104 |
| Seattle | ID, MT, ND, OR, SD, UT, WA | IRS, Seattle Service Center, 915 Second Avenue, Seattle, WA 98174 |
This table reflects the service centers as of 2024. The IRS occasionally consolidates or relocates service centers, so always verify the current address in the Form 1040 instructions before mailing.
How long it takes the IRS to receive and process a mailed payment
Mail delivery to an IRS service center typically takes 7 to 14 days depending on distance and postal service speed. The IRS counts a payment as received on the date it arrives at the service center, not the date you mail it. If you are paying taxes owed by the deadline, mail your payment at least two weeks before the due date to account for delivery time.
After the service center receives your payment, it takes an additional 2 to 4 weeks for the IRS to post it to your account and send you a confirmation. During this time, you can check the status of your payment on IRS.gov using the "Where's My Refund?" tool or by logging into your IRS account online.
If you are close to a deadline and worried about mail delivery, consider paying electronically instead. The IRS offers free payment options through IRS.gov that process the same day you submit them.
What to do if you are unsure whether you owe or are owed money
Before you mail anything to the IRS, confirm whether you actually owe money or are owed a refund. You can check your account balance on IRS.gov by logging in with your Social Security number and creating an account, or by calling the IRS at 1-800-829-1040.
If you received a refund check in the mail, you do not owe the IRS anything related to that refund. If the IRS sent you a notice saying you owe, that notice will include instructions on how to pay and where to send the payment. Follow those instructions rather than the general service center addresses, because the IRS sometimes routes payments for specific cases to different locations.
Frequently Asked Questions
Do I mail my refund check back to the IRS?
No. A refund check you receive in the mail is yours to keep. You deposit it in your bank account or cash it at a store. You never mail it back to the IRS. If you received a check by mistake or believe it is incorrect, contact the IRS instead of mailing it back.
What if I mail my payment to the wrong address?
The IRS may still receive it eventually, but processing will be delayed. The service center that receives it will forward it to the correct location, which can add 2 to 4 weeks. To avoid this, always check the current Form 1040 instructions before mailing. If you already mailed to the wrong address, call the IRS at 1-800-829-1040 to report it.
Can I mail a payment if I filed electronically?
Yes. Filing electronically and paying by mail are separate. If you filed your return online but want to mail a check, use Form 1040-V and mail it to the service center for your state. Write your Social Security number and tax year on the check so the IRS can match it to your return.
How do I know if the IRS received my mailed payment?
Check your account on IRS.gov or call 1-800-829-1040 after 4 weeks. The IRS will show the payment date (the date it arrived at the service center) and the amount. Keep your mailing receipt or tracking number until you see the payment posted to your account.
Is there a faster way to send money to the IRS?
Yes. The IRS offers several electronic payment methods through IRS.gov, including direct debit from your bank account, credit or debit card, and electronic federal tax payment system (EFTPS). These process the same day and cost nothing if you pay directly from your bank account.