Federal Income Tax Return Mailing and Filing Options

It is only a few more weeks until April 17 when federal income taxes must be filed with the Internal Revenue Service (IRS) for the 2011 tax year.  One things that is often lost in all the articles on deductions and penalties and filing dates is exactly how you file your taxes.  If you are filing a simple Form 1040, this may be a fairly simple answer.  However, if your taxes are more complicated, the process for filing them may likewise be more complicated.  Read on to find out.

Internal Revenue Service

Individual Tax Returns

If you are an individual filing IRS Form 1040 (e.g., Form 1040, 1040A, 1040EZ, 1040X), you have several options for filing your taxes:

  • If you are mailing your federal income taxes without an enclosed payment, there is a physical address where you should send your taxes located in the capital of your state.  These addresses for each state are available on the Internal Revenue Service’s (IRS’) web site.
  • If you are mailing your federal income taxes with an enclosed payment, there is a post office box where you should send your taxes that varies depending on what part of the country you live in.  These addresses are likewise available on the Internal Revenue Service’s (IRS’) web site.
  • If you have an adjusted gross income of less than $57,000, you can e-file your federal income tax return.  Additional information about filing online is available on the Internal Revenue Service’s (IRS’) freefile site.
  • Private delivery services (e.g., DHL, Federal Express (FedEx), United Parcel Service (UPS)) can deliver your federal income tax return to one of five physical Submission Processing Centers located throughout the United States.  The addresses for these centers are on the Internal Revenue Service’s site related to private delivery services.

Applications and Payments

If you are mailing various applications and payments to the Internal Revenue Service (IRS), they have a non-return forms site that outlines mailing instructions.  These applications and payments include but may not be limited to the following:

  • Application to obtain an IRS Individual Taxpayer Number (ITIN)
  • Application to obtain a Preparer Tax Identification Number (PTIN)
  • Request to reconsider an audit
  • Change of address form
  • Estimated tax
  • Injured and innocent spouse
  • Requests for copies of returns

Elections, Statements, and Other Documents

If you need to send other statements, forms, or documents to the Internal Revenue Service (IRS), you can look up the appropriate mailing address on the IRS’ web site for other documents.  These other documents include but many not be limited to the following:

  • Request for an extension of your federal income tax return filing date
  • Request for an extension for payment of past due taxes
  • Various deductions and extensions related to estate tax
  • Determination of value of gifts
  • Determination of value related to foreign investments
  • Recovery of death taxes

Tax Assistance

If you need help determining where to file your federal income tax return or preparing your taxes, you should seek the help of a tax attorney.  A tax attorney will be able to advise you on the filing options you have for your state, as well as answer any questions related to your individual federal income tax return.

 

by Mark Johnston

Mark has been a contributor to legal web sites related to bankruptcy, tax, and criminal law since 2011. He has an Accounting degree from Texas A&M University.