Where do you file a 1040?

The 1040 form is filed electronically using a do-it-yourself tax preparation software or by using a paid tax preparation service. The 1040 form is also filed by mail when efiling options are not available.

Where to mail a paper 1040 form varies by where the tax payer lives and whether a payment is enclosed with the tax return. For example, a tax payer from Kansas should send his form without a payment to an address in Fresno, Calif., while he should send his form with a payment to an address in Cincinnati, OH. The IRS provides an interactive map titled "Where to File Addresses for Taxpayers and Tax Professionals" that allows tax payers to determine where to send tax returns.