Form 1065 Mailing Address: Where to File Your Partnership Return

Who Needs to Know the Form 1065 Mailing Address?

Most partnerships are now required or strongly encouraged to e-file. However, paper filing is still permitted — and sometimes required — in specific situations. You'll need the correct mailing address if:

• Your partnership is not subject to the IRS e-file mandate (fewer than 10 returns filed of any type during the year)
• You are filing a bankruptcy return (which must be paper filed)
• You are filing a return with pre-computed penalty and interest (which must be mailed)
• You have received an approved hardship waiver from the IRS e-file requirement
• You are filing under a religious exemption (write "Religious Exemption" at the top of page 1)

If none of these apply to your partnership, the IRS strongly recommends — and in many cases requires — electronic filing. See the e-filing section below for full details.

IRS Mailing Addresses for Form 1065 (Current — Last Reviewed February 25, 2025)

The addresses below are sourced directly from the IRS "Where to File Your Taxes for Form 1065" page. Always verify addresses on IRS.gov before mailing, as the IRS updates these periodically.

Group 1: Partnerships in Eastern and Midwestern States

If your partnership's principal business, office, or agency is located in:

Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, or Wisconsin

Group 2: Partnerships in Western, Southern, and Central States

If your partnership's principal business, office, or agency is located in:

Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, or Wyoming

Group 3: Foreign Partnerships and U.S. Possessions

If your partnership is located in a foreign country or U.S. possession:

Quick Reference Summary

Using a Private Delivery Service (FedEx, UPS, DHL)?

The U.S. Postal Service (USPS) is the only carrier that can deliver mail to IRS P.O. Box addresses. If you are using a private delivery service (PDS) such as FedEx, UPS, or DHL, you must use a street address instead. The IRS accepts PDS deliveries at the following submission processing centers:

Kansas City Submission Processing Center (PDS only):

Internal Revenue Submission Processing Center 333 W. Pershing Kansas City, MO 64108

Austin - Internal Revenue Submission Processing Center

3651 S IH 35, Austin, TX 78741

Ogden Submission Processing Center (PDS only):

Internal Revenue Submission Processing Center 1973 Rulon White Blvd. Ogden, UT 84201

Important: Not all FedEx, UPS, or DHL service types qualify for the IRS's "timely mailing as timely filing" rule. Only IRS-designated PDS carriers and specific service types (such as UPS Next Day Air, FedEx Priority Overnight, and DHL Express) qualify. Always verify the current list of approved services at IRS.gov/PDS before using a private carrier to mail a time-sensitive return.

What Determines Which Address You Use?

Two factors determine the correct IRS mailing address for Form 1065:

1. Principal Business Location

The address is based on where your partnership's principal business, office, or agency is physically located — not where the partnership was formed, where partners live, or where the partnership is registered. A partnership formed in Delaware but operating out of California uses the California (Ogden) address.

2. Total Assets and Schedule M-3 Status

For partnerships in the eastern and midwestern states group, the total asset figure from the partnership's balance sheet (Schedule L, Line 14, Column d) is the deciding factor:

• Less than $10 million in total assets AND not required to file Schedule M-3 → Kansas City
• $10 million or more in total assets OR required to file Schedule M-3 → Ogden

Partnerships in the western, southern, and central states group always use the Ogden address regardless of asset size.

What is Schedule M-3? Schedule M-3 (Net Income (Loss) Reconciliation for Certain Partnerships) is required for partnerships with total assets of $10 million or more at tax year end, or that voluntarily choose to file it. If your partnership files Schedule M-3, always use the Ogden address.

How to Assemble Your Paper Form 1065 Package

When mailing Form 1065, the order and completeness of your filing package matters. An incomplete or improperly assembled package can delay processing. Here is what to include:

Required documents (in order):

1. Form 1065 — Signed and dated by an authorized general partner or member-manager
2. Schedule K — Summary of total partnership items
3. Schedule K-1 — One copy for every partner (copies go to the IRS; originals go to each partner)
4. All applicable schedules — Schedule B, Schedule L, Schedule M-1, Schedule M-2, etc.
5. Supporting forms — Such as Form 4562 (depreciation), Form 4797 (sales of business property), Form 8825 (rental real estate), Form 1125-A (cost of goods sold), or Form 1125-E (compensation of officers), as applicable
6. Schedule K-2 and K-3 — If your partnership has partners with international reporting requirements

Who must sign? Only one general partner or LLC member-manager authorized to sign on behalf of the partnership needs to sign Form 1065. Not every partner is required to sign.

Payment: Form 1065 is an informational return — the partnership itself generally does not owe income tax. If any taxes are due (such as BBA audit imputed underpayments), payments should be made payable to "United States Treasury" and include the partnership's EIN, tax year, and "Form 1065" in the memo line.

Proving Timely Filing When Mailing

Under Internal Revenue Code Section 7502, a properly postmarked return is legally considered filed as of the mailing date — even if the IRS receives it after the deadline. This is critical when you are mailing close to the due date.

Best practices for proving timely filing:

• USPS Certified Mail with Return Receipt — Provides a mailing receipt with the postmark date and confirms IRS delivery. This is the gold standard for paper-filed returns.
• USPS Priority Mail Express — Also qualifies for the timely mailing rule and provides tracking.
• Private Delivery Services — FedEx, UPS, or DHL designated services provide tracking confirmation. Ensure you use an IRS-approved service type and the correct PDS street address.
• Keep copies of everything — Retain a copy of the complete return, all K-1s, and your mailing receipt indefinitely. If the IRS ever claims the return was not received, your postmarked receipt is your primary defense.

Sending Form 1065 without tracking or proof of mailing is a significant risk. Without documentation, it becomes very difficult to prove timely filing if questions arise later.

Form 1065 Mailing Deadlines

Mailing on time is just as important as mailing to the right address. Here are the key deadlines for calendar-year partnerships:

For fiscal-year partnerships, the due date is the 15th day of the 3rd month after the fiscal year ends. For a complete breakdown of all applicable deadlines, penalties, and extension guidance, see the Form 1065 Filing Deadlines and Penalties Guide.

Need more time? You can request an automatic 6-month extension by filing Form 7004 on or before the original due date. No explanation is required, and Form 7004 can itself be e-filed.

Late Filing Penalties for Form 1065

Missing the mailing deadline — or sending the return to the wrong address causing a processing delay — can trigger IRS penalties:

• Failure to file penalty: $255 per partner, per month (or partial month) the return is late, up to a maximum of 12 months. A partnership with 4 partners that files 3 months late could face penalties of up to $3,060.
• Failure to furnish K-1s: A separate penalty of $340 per K-1 applies if Schedule K-1s are not provided to partners on time.
• Minimum penalty: If Form 1065 is filed more than 60 days late, the minimum penalty applies.

These penalties apply even if the partnership had no income or activity for the year. The IRS does not automatically waive penalties for late filing — you must request penalty abatement separately if you have reasonable cause.

Should You Mail or E-File Form 1065?

For the vast majority of partnerships, e-filing is the faster, more reliable, and increasingly mandatory way to submit Form 1065. Here's how the two methods compare:

The IRS's e-file mandate now applies to partnerships that file 10 or more returns of any type during the calendar year — including W-2s, 1099s, employment tax returns, and excise tax returns, not just Form 1065 itself. Partnerships that cannot meet this requirement may request a hardship waiver by submitting a written request to the Ogden Submission Processing Center (fax: 877-477-0575).

TaxZerone makes it easy to e-file Form 1065 online with automatic Schedule K-1 generation for all partners, built-in IRS validation, and immediate filing confirmation — all for one flat fee.

State-Level Filing: A Separate Obligation

Mailing your federal Form 1065 to the IRS satisfies your federal filing obligation only. Most states with an income tax also require partnerships to file a separate state partnership return, and the mailing address for the state return is entirely different from the IRS address.

If your partnership operates in multiple states, you may have filing obligations in each of those states. Partners who are nonresidents of states where the partnership operates may also have individual nonresident state filing requirements based on the income allocated to them via K-1.

Always check with each applicable state's department of revenue for the correct state mailing address and filing deadlines.

Frequently Asked Questions (FAQs)

1. What happens if I mail Form 1065 to the wrong IRS address?

The IRS will generally forward the return to the correct processing center, but this can cause significant delays and may result in the return being treated as late if the forwarding process pushes it past the deadline. Always verify the correct address before mailing.

2. Can I mail Form 1065 and its K-1s in the same envelope?

Yes. When mailing to the IRS, include all Schedule K-1 copies (one per partner) along with the Form 1065 and all required schedules in a single package. Remember to also send each partner their own individual K-1 copy separately.

3. Do I need to include a payment when mailing Form 1065?

Generally, no. Form 1065 is an informational return and partnerships typically do not owe income tax directly. If a tax payment is required (for example, for BBA audit underpayments), include it with the return and make the check payable to "United States Treasury."

4. Is there a filing fee for mailing Form 1065?

No. The IRS does not charge a filing fee for submitting Form 1065 by mail.

5. My partnership is in a U.S. territory. Where do I mail Form 1065?

Partnerships in U.S. possessions and territories use the foreign address: Internal Revenue Service, P.O. Box 409101, Ogden, UT 84409.

6. Can I use FedEx or UPS to mail Form 1065?

Yes, but you must use the correct street address for the IRS Submission Processing Center (not the P.O. Box address), and only IRS-designated service types qualify for the timely mailing rule. See the Private Delivery Service section above for the correct addresses.

7. What if my partnership wants to avoid the complexity of paper filing entirely?

E-filing through an IRS-authorized provider like TaxZerone is the simplest solution. You can e-file Form 1065 online and receive immediate IRS acknowledgment — eliminating address uncertainty, mailing delays, and the risk of lost returns entirely.