For US expatriates, navigating the process of submitting their annual income tax return to the Internal Revenue Service (IRS) can present unique challenges. While the convenience of electronic filing (e-filing) offers an efficient way to submit your federal tax return, certain conditions may require you to submit a paper tax return by mail. Understanding when and how to accurately mail your personal income tax return is crucial to ensure compliance with the IRS and avoid unnecessary processing delays.

WHY E-FILING SHOULD BE YOUR FIRST CHOICE FOR TAXES?

Before delving into the specifics of mailing your federal tax return, let’s first highlight the significant benefits of e-filing your personal tax return. The IRS encourages all taxpayers, including those residing abroad with foreign income, to file electronically due to several compelling advantages:

• Quicker Processing and Refunds: E-filed income tax returns are processed more rapidly than paper filings, which means faster refunds. For expats anticipating a refund, this method significantly shortens the waiting period.
• Enhanced Security: Submitting your federal return electronically provides a higher level of security than traditional mail, minimizing the risk of lost or intercepted sensitive information.
• Immediate Confirmation: Upon successful submission of your e-filed return, the IRS provides immediate confirmation. This immediate feedback offers peace of mind, confirming that your tax obligations have been fulfilled on time.
• Global Convenience: E-filing allows you to submit your federal tax return from anywhere in the world, requiring only an internet connection. This feature is especially beneficial for expats living in remote locations or those who frequently relocate.

However, despite these benefits, certain tax situations necessitate mailing a paper income tax return. Whether it’s due to specific IRS requirements for certain deductions or the need to provide supplementary documentation, understanding when you must mail your return is critical for US expats.

WHEN YOU NEED TO MAIL YOUR TAX RETURN?

There are specific circumstances under which you’ll need to mail your annual income tax return:

• Filing Special Forms: Certain situations, such as claiming deductions or credits for foreign income on your personal tax return, require forms that are not eligible for electronic filing.
• Amending Previous Returns: If adjustments are needed for a return you’ve already submitted, you’ll typically need to mail Form 1040-X (Amended U.S. Individual Income Tax Return) to the IRS.
• Technical and Security Concerns: In cases where e-filing is not possible due to technical issues or if there are concerns about internet security, mailing your paper tax return might be the best course of action.

For these reasons, mailing your federal tax return becomes not just an alternative, but a necessary step. The following sections will provide detailed guidance on preparing your paper tax return for mailing, selecting the correct IRS address, and ensuring that your return reaches the IRS safely and efficiently.

WHERE TO MAIL FEDERAL TAX RETURN?

The correct mailing address for your federal paper tax return depends on several factors, including whether you’re enclosing a payment and your current residence. For taxpayers living outside the United States, the distinctions are particularly important to ensure your return is processed without delays.

If you are a taxpayer not enclosing a payment, your federal tax return should be sent to:

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA

Conversely, if you are enclosing a payment with your paper return, it should be directed to:

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

For specific filings, such as the final tax return including Form 8854 or submissions related to the Streamlined Compliance Procedures, the address remains:

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA

However, a copy of Form 8854 should be sent to a different address for detailed processing:

• Internal Revenue Service
• 3651 South Interregional Highway 35
• MS 4301AUSC
• Austin, TX 78741

Selecting the right address is a critical step in the filing of returns, particularly for those involving additional forms, foreign tax forms, or claims for deductions on foreign taxes. Ensuring your federal tax return reaches the correct IRS office helps prevent processing delays and ensures compliance with tax obligations.

HOW SHOULD I MAIL MY US EXPAT TAX RETURN?

When mailing your federal tax return, ensure it’s done securely and correctly to fulfill your tax obligations and avoid processing delays. Here’s a straightforward guide:

1. Sign Your Return: Your return must be signed to be considered valid. For joint returns, both spouses need to sign.
2. Include a Daytime Phone Number: Provide a daytime phone number to expedite the processing of your return, especially if the IRS has questions. This can be your number or your spouse’s if filing jointly.
3. Assemble Your Documents Properly: Place any schedules and forms behind your Form 1040/1040A in the order indicated by the “Attachment Sequence No.” Supporting statements should follow this order and be attached last.
4. Payment to the United States Treasury: If you owe tax, write a check or money order to the “United States Treasury.” Include your name, address, Social Security number, telephone number, and the form number (e.g., “2000 Form 1040”) on your payment. Enclose this with a completed Form 1040-V in your mailing envelope. Do not attach the payment directly to your return.
5. Use a Secure Mailing Method: For sending your return and any payments to the IRS, choose a method that provides proof of receipt. Ensure your mailing is postmarked by the due date. If using registered or certified mail, the registration or stamped receipt date is considered your postmark date. For IRS-approved private carriers (FedEx, UPS, DHL Express), send your return by the due date using approved service classes:The IRS accepts the “sent on” date as the filing date for returns sent via these approved services.
   • FedEx: Priority Overnight, Standard Overnight, 2 Day, International Priority, International First, and other specified services.
   • UPS: Next Day Air, Next Day Air Saver, 2nd Day Air, Worldwide Express Plus, Worldwide Express, and other specified services.
   • DHL Express: Express Worldwide, Express Envelope, Import Express, and other specified services.
6. Secure Proof of Mailing: Purchase a Certificate of Mailing as evidence you mailed your tax return on a specific date. Keep this receipt safely as it proves your on-time mailing should there be any delays or issues with the return’s delivery.

Following these steps ensures your tax return is mailed securely and reaches the IRS in a timely manner, helping to avoid potential issues and providing peace of mind during tax season.

Related: Tips for Keeping Tax Documents Organized

AFTER YOU’VE MAILED YOUR RETURN

Once you’ve mailed your federal tax return, understanding the next steps, including the IRS’s processing times and how to verify the status of your return, is essential. This knowledge ensures you remain informed about your return’s progress and what actions you might need to take if uncertainties arise.

PROCESSING TIMES FOR MAILED RETURNS

The Internal Revenue Service (IRS) typically allocates up to 8 weeks to process paper tax returns. This timeframe can vary based on the volume of returns the IRS is processing and any complexities related to your return. It’s important to note that during peak times, such as close to the tax filing deadline, processing times may be longer.

HOW TO CHECK THE STATUS OF YOUR MAILED RETURN

Contrary to electronic filing, where you receive immediate confirmation of receipt, the IRS does not proactively inform taxpayers when a mailed return is processed. However, there’s a way to ascertain that your return has been processed without waiting for a notice or refund. You can request a tax return transcript.

A tax return transcript will show most line items from your return as it was originally filed, including any accompanying forms and schedules. It does not reflect any changes made after the return was filed. You can request a transcript:

• Online through the IRS’s “Get Transcript” tool.
• By phone, calling the IRS at the number provided on their official website.
• Through mail, using the IRS Form 4506-T (Request for Transcript of Tax Return).

Requesting a transcript is a free service. Once your paper return has been processed, it will be reflected in your transcript, serving as confirmation that the IRS has indeed processed your return.

Learn More About Filing US Expat Tax Returns

Contact Olivier Wagner, 1040 Abroad.