The IRS has different mailing addresses depending on what you owe and where you live
The address you use matters. The IRS operates multiple lockbox facilities across the country, and sending your payment to the wrong one delays processing by weeks. The address depends on three things: whether you are paying income tax, payroll tax, or excise tax; whether you are enclosing a check or money order; and which state you live in.
Do not mail a payment to an IRS office building you find online. Those are processing centers, not payment destinations. A check sent to a local IRS office will eventually reach the right lockbox, but it will take longer and you will have no way to track it.
The IRS publishes the correct mailing addresses in Publication 15-B and on its website under "Where to File". The addresses change occasionally, so verify the current one before you mail anything.
Key Takeaways
- The correct mailing address depends on your tax type (income, payroll, or excise) and your state, and using the wrong address delays processing by several weeks.
- Most individual income tax payments go to a lockbox in Kansas City, but some states route to different facilities.
- Mail your check or money order at least 10 business days before the important date to account for postal delivery time.
- Include your Social Security number or EIN, tax year, and form type on the payment itself so the IRS can match it to your account.
- The IRS does not send a receipt for mailed payments, so keep a copy of your check front and back as proof you sent it.
Income tax payments by state
If you are paying federal income tax as an individual, the lockbox address depends on your state. Most states route to the Kansas City, Missouri facility. Some states—including California, New York, and Texas—have their own dedicated lockboxes.
The IRS publishes a complete state-by-state list on its website under "Where to File". Search for your state and your filing status (single, married, head of household) to find the exact address. The list includes both the mailing address and the physical location of the lockbox, which are different.
Write your Social Security number and the tax year on the front of your check. Write the form number (1040, 1040-SR, or whatever form you filed) on the memo line. Do not include your name or address on the check itself—the lockbox matches payments by SSN and tax year, not by name.
Payroll and business tax payments
If you are paying payroll taxes (Form 941), excise taxes (Form 720), or corporate income tax (Form 1120), the mailing address is different from individual income tax. Payroll tax payments typically go to a lockbox in Ogden, Utah. Excise tax payments go to Kansas City. Corporate income tax varies by state.
The IRS website lists these addresses under "Where to File" as well. If you are unsure which form you filed or which tax you owe, check your notice or your tax return. The form number tells you which lockbox to use.
Include your Employer Identification Number (EIN) on the check, not your Social Security number. Write the tax period and form type on the memo line.
What to include with your payment
Mail only a check or money order. Do not send cash. Make the check payable to "United States Treasury" and write the following on the front:
- Your Social Security number or EIN
- The tax year (for example, "2024")
- The form type (1040, 941, 1120, etc.)
- The tax period, if applicable (for quarterly payments, write "Q1 2024")
Do not write your name or address on the check. The lockbox sorts by SSN and tax year, and handwriting causes delays. If you have a payment coupon from the IRS (Form 1040-V for income tax, Form 941-V for payroll tax), include it with your check. The coupon has a barcode that speeds up processing.
Do not send multiple checks for the same tax year in one envelope. If you owe $5,000, send one check for $5,000, not five checks for $1,000 each. Multiple checks in one envelope can be mismatched to your account.
Timing: when to mail and how long processing takes
Mail your payment at least 10 business days before the important date. Postal delivery takes 3 to 7 days depending on distance, and the lockbox needs time to open mail and process the check. If you mail on the important date date, your payment will arrive late.
Once the lockbox receives your check, processing takes 2 to 4 weeks. The facility opens the envelope, scans the check, matches it to your account by SSN and tax year, and deposits it. During this time, the IRS does not send you a receipt or confirmation. Your payment will not show as received on your IRS account transcript for 3 to 6 weeks.
If you are close to the important date and worried about timing, consider paying by phone or online instead. The IRS accepts payments through its website (IRS.gov), through approved payment processors, or by calling 1-800-829-1040. These methods post when ready and you receive a confirmation number on the same day.
Proof that you sent your payment
The IRS does not send a receipt for mailed payments. Your only proof is the cancelled check from your bank. Before you mail your check, make a photocopy of both the front and back. Keep the copy with your tax records.
If the IRS later claims it never received your payment, you can show the cancelled check to prove you sent it. Your bank's records show the date the check cleared, which establishes that you mailed it before the important date.
If you are mailing a large payment or a payment for a business, consider using certified mail with return receipt. This costs a few dollars but gives you a signed receipt from the post office showing the lockbox received the envelope. This is not required, but it is useful proof if there is ever a dispute.
What happens if you mail to the wrong address
If you send your check to an IRS office building instead of a lockbox, the payment will eventually reach the correct facility, but it will take 4 to 8 weeks instead of 2 to 4 weeks. During this time, the IRS will not show your payment as received, and you may receive a late-payment notice.
If you receive a notice saying the IRS did not receive your payment, and you have a cancelled check proving you mailed it, contact the IRS with the check image. The IRS can research where the payment went and credit your account. This process takes several weeks, so do not ignore the notice—respond to it within the important date shown.
To avoid this entirely, use the state-by-state lookup on IRS.gov before you mail anything. Verify the address matches the one on the IRS website, not an address you found elsewhere.
Frequently Asked Questions
Can I mail a payment for multiple years in one envelope?
No. Send one check per tax year, and include the tax year on each check. If you owe for 2023 and 2024, mail two separate checks in two separate envelopes to the same address. Multiple checks in one envelope can be mismatched to your account and cause processing delays.
What if my check gets lost in the mail?
If your bank shows the check cleared, the lockbox received it. If the check never cleared, contact your bank to stop payment and mail a new check. Keep the cancelled check image as proof. If the IRS later claims it did not receive the payment, you can show both the original cancelled check and the new one.
Do I need to include a letter with my payment?
No. The lockbox does not read letters. Include only the check and the payment coupon (if you have one). Write all required information on the check itself. A letter will slow down processing because it has to be separated from the check manually.
How do I know if the IRS received my mailed payment?
Check your IRS account transcript online at IRS.gov after 3 to 6 weeks. The transcript shows all payments received and posted. If your payment does not appear after 6 weeks, contact the IRS with your cancelled check as proof you sent it.
Is mailing a payment slower than paying online?
Yes. Mailed payments take 2 to 4 weeks to post after arrival at the lockbox. Online payments post the same day. If you are close to a important date, pay online or by phone instead of mailing.