Where to Mail Form 4868

Every Form 4868 mailing address

From Where To File a Paper Form 4868, on page 4 of the 2025 Form 4868. The IRS checks the rows in this order: the Form 1040-NR and 1040-SS rows apply wherever you live, and the special-situation row applies before the state groups.

With a payment or without

If a check or money order goes in the envelope, use the payment address. Those are P.O. boxes in Charlotte or Louisville. If no payment goes in the envelope, use the IRS service center address for your group.

Paying electronically is the IRS's recommendation, and then the envelope has no payment in it, so use the no-payment address. If you pay online and mark the payment as an extension, you don't need to mail Form 4868 at all. Get an extension by paying.

Abroad, APO and FPO, territories and nonresidents

• Living in a foreign country, American Samoa or Puerto Rico, or using an APO or FPO address: use the special-situation row, no matter which state you came from.
• Filing Form 2555 or 4563, a dual-status alien, excluding income under section 933, or a nonpermanent resident of Guam or the U.S. Virgin Islands: the same row.
• Bona fide residents of Guam, the U.S. Virgin Islands or the Northern Mariana Islands: not in the Form 4868 table. They generally deal with their territory's own tax department rather than the IRS (Publication 570).
• Form 1040-NR: its own rows. Foreign estates and trusts have a separate no-payment address in Kansas City.
• Form 1040-SS: the same row as Form 1040-NR.

FedEx, UPS and DHL

Only certain services from those three count as on time for IRS purposes, and they deliver to IRS street addresses, not to the addresses above. Private delivery services can't deliver to P.O. boxes, so a Form 4868 with a payment goes by U.S. mail. See the IRS list of private delivery services.

Before you mail it

• Postmark by April 15, 2027. A paper form is on time if it's properly addressed, has enough postage, and is postmarked by the due date.
• Get proof. USPS Certified Mail gives you a dated receipt.
• No signature. Form 4868 doesn't have a signature line.
• Keep a copy. Don't attach it to your return later.
• Don't wait for a reply. The IRS contacts you only if your request is denied.

How to address the envelope

• Copy the address lines exactly as shown, including the full ZIP+4.
• Put your return address in the top left.
• If you're paying by check or money order, put it in the same envelope as Form 4868 and use the payment address.
• Abroad? Include "USA" as the last line, as the IRS table shows for those addresses.

Questions people ask

Is the Form 4868 address the same as for my tax return?

Not necessarily. Use the Form 4868 table, not the address from your Form 1040 instructions.

I'm paying online. Which address do I use?

If you're mailing Form 4868 without a check in the envelope, use the no-payment address. But if your online payment was marked as an extension, you don't need to mail Form 4868 at all.

My mailing address is a P.O. box or an agent's office. Which state counts?

The table goes by where you live. Our lookup asks where you live separately for that reason.

Can I hand-deliver Form 4868?

The form lists mailing addresses and the private delivery service rules, not drop-off locations. Mail it, or e-file instead.

Did the addresses change this year?

They can change from year to year. We check them against the IRS form every January and whenever a new form is posted.

Why there's one page, not 50

Every state's answer is in the table above, and the lookup gives you yours in two clicks. We check every address against the IRS form each January and when a new form is posted. Last checked: October 25, 2026.