Form 1065 Mailing Address: Where to File Your Partnership Return
Last updated:
-by Nikhil Chowdary | TaxZerone
Form 1065 Mailing Address at a Glance
- Understand the purpose of the Form 1065 mailing address and how the IRS determines the correct address for partnerships filing their return by mail.
- Explore when partnerships can file Form 1065 by mail, when e-filing is required, and how private delivery service rules apply when submitting paper returns to the IRS.
- Understand important Form 1065 mailing requirements, including filing deadlines, extension rules, IRS processing locations, and state-level filing responsibilities.
Knowing the correct Form 1065 mailing address is a key step in filing a partnership tax return by mail. The IRS has different mailing addresses depending on the location of your partnership’s principal place of business and sometimes on the total of your assets reported at year end. Sending your return to the wrong address can cause processing delays, IRS notices or filing problems.
This resource page will assist you in finding the correct mailing address for IRS Form 1065 quickly and avoid common mailing mistakes so you can confidently file your partnership return. If you want a faster and easier way to file, you can also e-file Form 1065 online rather than mailing a paper return.
The IRS Encourages E-Filing for Faster, More Secure Processing.
E-file Form 1065 now with Taxzerone and easily share schedule k-1s with your shareholders
Table of Contents
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
| Total Assets at End of Tax Year | Mailing Address |
|---|---|
| Less than $10 million AND Schedule M-3 is NOT filed | Department of the Treasury Internal Revenue Service Kansas City, MO 64999-0011 |
| $10 million or more or less than $10 million and Schedule M-3 is filed | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0011 |
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
| Total Assets at End of Tax Year | Mailing Address |
|---|---|
| Any amount | Department of the Treasury Internal Revenue Service Ogden, UT 84201-0011 |
Group 3: Foreign Partnerships and U.S. Possessions
If your partnership is located in a foreign country or U.S. possession:
| Total Assets at End of Tax Year | Mailing Address |
|---|---|
| Any amount | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409 |
Using a Private Delivery Service (PDS)
If you’re mailing Form 1065 through a private delivery service (PDS), keep these rules in mind:
- USPS is the only carrier that can deliver to IRS P.O. Box addresses.
- If you use FedEx, UPS, or DHL, you must send your return to the IRS’s street address, not a P.O. Box.
- The IRS treats certain approved private delivery services as meeting the “timely mailing treated as timely filing”rule.
- Private delivery services can provide written proof of the mailing date, which can help establish timely filing.
- Not all FedEx, UPS, or DHL service types qualify under IRS rules, so always verify the current approved list before mailing a time-sensitive return.
- IRS street addresses for private delivery services are different from USPS mailing addresses, so make sure you use the correct address for your filing method.
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.
Form 1065 Filing Deadlines
Mailing on time is just as important as mailing to the right address.
March 15
Need More Time?
If you cannot meet the March 15 deadline, you can request an automatic 6-month extension by filing Form 7004.
| Filing Type | Deadline |
|---|---|
| Original Form 1065 (2025 tax year) | March 16, 2026 (March 15 falls on Sunday) |
| K-1 distribution to partners | March 16, 2026 |
| Extended return (with Form 7004) | September 15, 2026 |
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.
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:
| Factor | Paper Mail | E-File |
|---|---|---|
| Processing time | 8–12 weeks (or longer) | 2–3 weeks |
| Confirmation of receipt | None (only mailing proof) | Immediate IRS acknowledgment |
| Error detection | After IRS review (weeks later) | Built-in validation before submission |
| K-1 generation | Manual | Automatic |
| Risk of address error | Yes | No |
| Required for 100+ partner partnerships | No (e-file mandatory) | Yes |
| Required if filing 10+ returns of any type | No (e-file mandatory) | Yes |
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.