Where to mail Form 9465: IRS addresses by state, with or without your return

Prepared by the Back Taxes Desk writers Updated October 13, 2026 5 min read

Short answer

Mail Form 9465 on its own, after filing or in response to a notice, to the IRS address for your state in the Form 9465 instructions; there are seven, and which one applies also depends on whether you file Schedule C, E or F. If you are filing a paper return, attach Form 9465 to the front and mail both to your return's address instead. Expect a reply in about 30 days.

01With a paper return: Attach to the front; mail to the return's address
02Filed alone: Address from the Form 9465 instructions table
03What decides the address: Your state, and whether you file Schedule C, E or F
04Usual reply time: About 30 days

The short answer on where to mail Form 9465

There are two routes, and the IRS treats them differently. If you are still filing a paper return, Form 9465 rides along with it. If the return is already filed, or an IRS notice prompted your request, the form travels alone to a collection address listed in the Form 9465 instructions.

Mailing to the wrong place does not void the request, but it can add weeks while the form is rerouted. During that time interest keeps running and the notices keep coming, so it pays to pick the right address the first time.

Mailing Form 9465 with your return versus alone

With a paper return

Staple or clip Form 9465 to the front of the return and mail the package to the address your return's instructions list for your state. Put any partial payment in the same envelope, with a check or money order payable to United States Treasury. Write your name, address, SSN, phone number, tax year and return type on the check.

On its own

Use the standalone addresses below if any of these is true: you already filed the return, you e-filed without the form, or you are answering a balance-due notice such as a CP14 or CP501. Do not send a second copy of the return with it. The processing center only needs the request.

Form 9465 mailing address table

These are the addresses printed in the current Form 9465 instructions (July 2024 revision) for a form filed by itself. First decide whether you file Schedule C (business), Schedule E (rental or royalty) or Schedule F (farm) with your Form 1040. Then find your state.

If you do not file Schedule C, E or F
Where you live	Mail Form 9465 to
Alaska, Arizona, Colorado, Connecticut, Delaware, District of Columbia, Hawaii, Idaho, Illinois, Maine, Maryland, Massachusetts, Montana, Nevada, New Hampshire, New Jersey, New Mexico, North Dakota, Oregon, Rhode Island, South Dakota, Tennessee, Utah, Vermont, Washington, Wisconsin, Wyoming	Department of the Treasury, Internal Revenue Service, 310 Lowell St., Stop 830, Andover, MA 01810
Alabama, Florida, Georgia, Kentucky, Louisiana, Mississippi, North Carolina, South Carolina, Texas, Virginia	Department of the Treasury, Internal Revenue Service, P.O. Box 47421, Stop 74, Doraville, GA 30362
Arkansas, California, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, New York, Ohio, Oklahoma, Pennsylvania, West Virginia	Department of the Treasury, Internal Revenue Service, Stop P-4 5000, Kansas City, MO 64999-0250

If you file Schedule C, E or F
Where you live	Mail Form 9465 to
Connecticut, Maine, Massachusetts, New Hampshire, New York, Rhode Island, Vermont	Department of the Treasury, Internal Revenue Service, P.O. Box 480, Stop 660, Holtsville, NY 11742-0480
Alabama, Arkansas, Georgia, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Michigan, Minnesota, Mississippi, Missouri, Nebraska, New Jersey, North Dakota, Ohio, Oklahoma, Pennsylvania, South Dakota, Tennessee, Texas, West Virginia, Wisconsin	Department of the Treasury, Internal Revenue Service, P.O. Box 69, Stop 811, Memphis, TN 38101-0069
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming	Department of the Treasury, Internal Revenue Service, P.O. Box 9941, Stop 5500, Ogden, UT 84409
Delaware, District of Columbia, Florida, Maryland, North Carolina, South Carolina, Virginia	Department of the Treasury, Internal Revenue Service, Stop 4-N31.142, Philadelphia, PA 19255-0030

Living abroad, or filing as a dual-status alien? The instructions list one address for foreign residents: Department of the Treasury, Internal Revenue Service, 3651 South I-H 35, 5501AUSC, Austin, TX 78741.

If you received a notice

A notice changes one thing: the form goes alone, using the table above. Adding a copy of the notice is a sensible precaution, since it shows the processing center exactly which account and tax years you mean.

Before you mail anything, read the notice's deadline. Many balance-due notices give a date by which to pay or contact the IRS. A paper request that is still in the mail on that date does not stop the next notice in the sequence. If the notice is an intent-to-levy letter, a phone call or the online tool gets the request on record the same day.

Mailing Form 9465 with payment

Any amount you pay now goes on line 8 and lowers the balance the plan must cover. You can enclose a check or money order with the form. You can also pay separately through IRS Direct Pay, which is free and gives you an instant confirmation number, then enter that amount on line 8.

Checks and money orders are still accepted for payments to the IRS. The IRS has said an electronic-only payment rule, if adopted, is not expected before 2027, and no exact date has been announced. Our page on the electronic payment requirement tracks that change.

Faster options than mail

The Form 9465 instructions list mailing addresses only; they do not give a fax number for a standalone request. If speed matters, these routes are faster than an envelope:

Online Payment Agreement. For balances of $50,000 or less, you get an answer during the session and pay a lower fee. See our Online Payment Agreement walkthrough.
Phone. Call the number on your notice. The fee matches the mailed-form fee, but the request is logged the same day.
Short-term plan. If you can clear the balance in 180 days, a short-term payment plan costs nothing to set up.

Our IRS payment plan guide compares every route, and the Form 9465 instructions page covers filling out each line.

How long a mailed Form 9465 takes

The IRS says it usually replies within 30 days of receiving the request. If the request covers tax on a return filed after March 31, the reply may take longer. Mail transit time is on top of that.

Mail by a trackable service, such as USPS Certified Mail, so you have proof of the date you sent it.
Keep a full copy of the form, any attachments and the tracking receipt.
Keep paying what you can while you wait; each payment cuts the balance that interest is charged on.
If 30 days pass with no reply, check your IRS online account for the plan status before calling.

Common questions

Where do I mail Form 9465?

With a paper return, attach it to the front and mail it to the return's address. On its own, send it to the address in the Form 9465 instructions that matches your state and whether you file Schedule C, E or F.

Do I mail Form 9465 with my tax return?

You can, if you file on paper. If you e-filed or already mailed the return, send Form 9465 separately to the standalone address for your state.

Can I fax Form 9465 to the IRS?

The instructions give mailing addresses, not a fax number, for a standalone request. For speed, use the Online Payment Agreement tool if you owe $50,000 or less, or call the number on your notice.

How long does it take the IRS to process a mailed Form 9465?

The IRS usually answers within 30 days of receiving it, plus mailing time. Requests tied to returns filed after March 31 can take longer.

Does the address change if I have a business or rental schedule?

Yes. Filers with Schedule C, E or F use a separate set of four addresses in Holtsville, Memphis, Ogden or Philadelphia, depending on the state.

Sources

Instructions for Form 9465 irs.gov
About Form 9465, Installment Agreement Request irs.gov
Payment plans, installment agreements irs.gov
Questions and answers about Executive Order 14247 irs.gov

We check figures against these official pages. Rules change; confirm anything that affects a deadline or payment with the agency before you act.

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