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

Source: https://backtaxesdesk.com/payment-plans/where-to-mail-form-9465
Publisher: Back Taxes Desk (backtaxesdesk.com), independent editorial site
Topic: IRS Payment Plans
Last updated: 2026-10-13

> 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.

## Key facts

- With a paper return: Attach to the front; mail to the return's address
- Filed alone: Address from the Form 9465 instructions table
- What decides the address: Your state, and whether you file Schedule C, E or F
- Usual 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.

| 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 do not 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 |

If you file Schedule C, E or F

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.

> **Check the address before every mailing:** The IRS changes processing addresses from time to time. Open the current instructions on irs.gov and confirm the address on the day you mail. We last checked these addresses against the current instructions on October 13, 2026.

## 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](https://backtaxesdesk.com/back-taxes/irs-direct-pay-guide), 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](https://backtaxesdesk.com/back-taxes/irs-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](https://backtaxesdesk.com/payment-plans/set-up-irs-payment-plan) 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](https://backtaxesdesk.com/payment-plans/irs-short-term-payment-plan) costs nothing to set up.

Our [IRS payment plan guide](https://backtaxesdesk.com/payment-plans) compares every route, and the [Form 9465 instructions](https://backtaxesdesk.com/payment-plans/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.

1. Mail by a trackable service, such as USPS Certified Mail, so you have proof of the date you sent it.
2. Keep a full copy of the form, any attachments and the tracking receipt.
3. Keep paying what you can while you wait; each payment cuts the balance that interest is charged on.
4. 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](https://www.irs.gov/instructions/i9465)
- [About Form 9465, Installment Agreement Request](https://www.irs.gov/forms-pubs/about-form-9465)
- [Payment plans, installment agreements](https://www.irs.gov/payments/payment-plans-installment-agreements)
- [Questions and answers about Executive Order 14247](https://www.irs.gov/newsroom/questions-and-answers-about-executive-order-14247-modernizing-payments-to-and-from-americas-bank-account)