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If your return cannot be e-filed, you must submit it to the IRS by post

TFX will e-file your return whenever possible. In some instances, however, the IRS does not allow taxpayers to e-file their returns, for example:

  • If you're filing an amended return,

  • If you're filing using the Streamlined Procedure, or

  • If you're filing an older return (the IRS currently only allows taxpayers to e-file their returns for the last three years).

Print all pages (single-sided)

We recommend that you print your entire tax return (single-sided) and enclose all pages from the PDF file we provided (including those marked "For Your Records"). Either a U.S. letter or a European A4 size is acceptable.

Why include pages marked "for your records?" These worksheets may help the IRS understand how you calculated some of the figures on your return. There's certainly no harm in adding them in.

Don't forget your John Hancock

Returns submitted by mail require the taxpayer's wet signature (you can't electronically sign the PDF on your computer; you must physically sign the printed return with a physical pen). Sign and date page 2 of Form 1040. If you are filing jointly, both spouses must sign the form.

Attach all the U.S. tax forms we prepared.

If you were provided any other U.S. tax forms by other institutions (such as Forms 1099-B, 1099-G, W-2, etc.), enclose them with your return.

Mailing State Returns

As always, we aim to e-file all returns. If your state return cannot be e-filed, the Final Instructions file we provide will expressly state that you must mail your return to the State Tax Authority (with a wet signature). Each state has a different address where they expect you to mail their return. For the list of State Tax Authority websites, please refer to the State Web Portals for Tax Payments & Refunds article.

❗ Important notes: 

  • When you mail your State Return, you must also enclose a copy of your Federal Return. No need to sign the attached document of the federal return - it is just a copy for reference. 

  • You must attach a copy of any U.S. tax forms that show state tax withheld, for instance, Form W-2, 1099, etc. Moreover, there are many state-specific forms that might have tax withheld, for instance, CA Form 592.

Mailing Non-Personal Returns

IRS does not allow e-filing of certain non-personal returns (forms 3520/3520-A for foreign trusts, Form 709 for gifts, and Form 1120-F for certain foreign corporations). Form 1040 is e-filed or mailed on paper separately to a different address.

Forms 1120-F, 3520 and 3520-A

Internal Revenue Service CenterP.O. Box 409101Ogden, UT 84409


Form 709

Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999

If using a PDS, file at this address: Internal Revenue Service 333 W. Pershing Road Kansas City, MO 64108

US trust and business returns (forms 1041, 1120, 1120-S, 1065) are usually e-filed. However, tax returns for the previous years or returns submitted during the IRS winter maintenance period (November-December) must be mailed.

U.S. business returns are mailed separately from individual tax returns to a different IRS office. The mailing address depends on the U.S. state where the business is incorporated, the number of gross receipts, and whether you enclose payment or not. You can find the mailing address for your type of federal business return here:

State business returns are mailed to the state of business registration. Each state has a different address where they expect you to send state business returns. For the list of State Tax Authority websites, please refer to the State Web Portals for Tax Payments & Refunds article.

Business returns for foreign corporations, foreign partnerships, and foreign disregarded entities (forms 5471, 8865, and 8858) are filed with the individual tax return Form 1040, whether the return is e-filed or mailed.

Do not enclose any non-U.S. documents

Unless you are responding to an IRS request or filing an amended return requiring that you include foreign documentation as proof to request a refund, do not attach non-U.S. forms to your tax return.

You should keep any foreign tax forms you receive for your records, but please do not send your Australian PAYG Summary or your Swiss Certificat de Salaire to the IRS: they won't know what to do with them.

Review the Final Instructions document we prepared

Where you should mail your tax return depends on various factors (whether it's an amended return, the types of forms included, whether you are applying for a particular program, etc.). We've eliminated the guesswork: once we've finished working on your return, we will prepare a Final Instructions document that details exactly when and where you should mail the recovery, depending on your specific situation.

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