Why file a paper return in 2025?

Although e‑filing is faster and generally recommended by the IRS, some taxpayers still need or prefer to file on paper: limited internet access, privacy concerns, complex attachments, or transitional situations (executor returns, deceased taxpayer filings, or certain amended/state filings). In my practice as a CPA, I still file paper returns for clients who need physical receipts or have complicated documentation that’s easier to present in hard copy.

Authoritative sources: see the IRS forms and “Where to File” pages for current mailing addresses and form instructions (IRS Forms & Publications: https://www.irs.gov/forms-pubs) and the IRS guidance on processing times and filing options (https://www.irs.gov/filing).

Quick checklist before you mail

  • Confirm you have the correct year’s Form 1040 (or Form 1040‑SR for seniors) and any supplemental schedules.
  • Attach all required copies of W‑2s, 1099s, and supporting documents (copy B of W‑2 should be attached when filing a return). Follow instructions for specific attachments in your form’s instruction booklet.
  • Include form 1040‑V if you are mailing a payment, or choose an electronic payment method (Direct Pay, EFTPS, debit/credit): see IRS payments options at https://www.irs.gov/payments.
  • Sign and date the return (both spouses must sign on joint returns).
  • Make a complete photocopy of everything you mail and store it with your tax records.
  • Mail to the exact IRS address listed for your state and filing status; state returns often use separate addresses.
  • Use a delivery method with tracking or proof of mailing (USPS Certified Mail, Priority Mail with tracking, or a private carrier).

Step-by-step: completing and mailing a paper return

  1. Obtain the correct forms

    Download up‑to‑date forms and instructions from IRS.gov or pick them up at a local library or post office. Using prior year forms or incorrect schedules is a common reason for rejection.

  2. Fill in every required field accurately

    Use black or blue ink and block letters where recommended. Follow the line‑by‑line instructions. If a line doesn’t apply, enter 0 or “N/A” only when instructed. Mathematical errors are a frequent cause of IRS adjustments and delays — double‑check math or use a calculator.

  3. Attach W‑2s and 1099s as required

    Attach Copy B of your W‑2(s) to the front of Form 1040. If you receive a 1099‑R or other documentation that requires attachment, follow the form instructions. Do not staple attachments across barcodes or important form IDs.

  4. Sign, date, and fill spouse information if filing jointly

    An unsigned return is not valid. For married filing jointly, both spouses must sign. Include a daytime phone number in case the IRS needs to contact you.

  5. If you owe, include Form 1040‑V or pay electronically

    If you include a check, make it payable to “United States Treasury”. Write your Social Security number, tax year, and “Form 1040” on the memo line. Alternatively, pay online (IRS Direct Pay, EFTPS) to avoid mailing a check and reduce processing steps.

  6. Choose the correct mailing address and mailing method

    Use the IRS “Where to File” page to confirm the current mailing address for your state and whether you owe a payment. The IRS updates addresses periodically; verify before you mail (see https://www.irs.gov/filing/where-to-file-paper-tax-returns-addresses-for-taxpayers).

  7. Keep proof of mailing and a complete copy

    Use USPS Certified Mail with return receipt, Priority Mail with tracking, or a private carrier that provides a delivery record. Retain the mailing receipt and a full copy of your return for at least three years (IRS recommendation; see Recordkeeping guidance in IRS publications).

Timing: how long will it take the IRS to process a paper return?

The IRS typically processes electronically filed returns fastest. Paper returns usually take longer; allow at least 6–8 weeks for standard paper return processing and longer during peak season or when the IRS is experiencing backlogs. For amended returns (Form 1040‑X), the IRS currently advises that processing can take up to 16 weeks — check the IRS “Where’s My Amended Return” tool for status. (Sources: IRS “Where’s My Refund?” and Form 1040‑X guidance at IRS.gov.)

Note: Do not rely on postal delivery alone for proof of timely filing — keep your postal receipt showing the postmark date in case you need to contest timeliness.

Mailing tips that reduce risk

  • Use trackable mail (USPS tracking, Certified Mail, or private carrier). In my experience, clients who use certified mail avoid disputes about timely filing.
  • If mailing a payment, consider paying electronically and mail only the return; that reduces matching errors between payments and returns.
  • Avoid sending attachments that are unnecessary; include only documents the instructions require. Extraneous pages can slow clerical processing.
  • Use the exact IRS address for mailed returns — a wrong address can cause significant delay.

Common mistakes and how to avoid them

  • Missing signatures: Always sign. For joint returns, both spouses must sign.
  • Incorrect or missing SSN/ITIN: Verify Social Security numbers and names match SSA records. Mismatches trigger processing delays.
  • Mailing to the wrong address: Confirm the correct IRS mailing address for your state and whether you are enclosing a payment.
  • Not attaching required W‑2s or forms: Attach Copy B of W‑2 and other required returns.
  • No proof of mailing: Use trackable mail or certified mail with return receipt.
  • Filing late without a postmark or proof: If you miss the deadline, a postmark from the correct date generally establishes timely filing, but proof is crucial.

When to choose paper vs. e‑file

Choose paper filing when:

  • You lack reliable internet access or prefer hard‑copy paperwork.
  • You must include supporting documents that aren’t easily uploaded to an e‑file system.
  • A tax professional advises paper filing for a specific reason (court evidence, estate filings, or unique circumstances).

Choose e‑filing when:

  • You want faster processing and faster refunds (e‑filing + direct deposit is fastest).
  • You want immediate receipt confirmation and fewer math errors.

For a side‑by‑side discussion, see our internal guide “Choosing Between Electronic and Paper Filing: Pros and Cons”: https://finhelp.io/glossary/choosing-between-electronic-and-paper-filing-pros-and-cons/.

If you make a mistake after you mail

  • Minor errors: If the IRS needs clarification, they will contact you. Correct simple math or missing documents by responding to IRS notices.
  • Substantive corrections: File an amended return using Form 1040‑X. See our related guide “Amended Returns and Refund Timing: What to Expect” for timing and best practices: https://finhelp.io/glossary/amended-returns-and-refund-timing-what-to-expect/ and IRS instructions for Form 1040‑X.

Special situations

  • Filing from abroad: U.S. citizens and resident aliens living abroad still use the same forms, but mailing addresses and deadlines can differ. Verify current instructions on IRS.gov.
  • Changing address: File Form 8822 to notify the IRS of an address change so future correspondence and tax refunds go to the right place.
  • Identity theft: If you suspect tax‑related identity theft, follow IRS guidance and our glossary entry on tax identity theft remediation.

Practical, professional tips from my practice

  • Start early: Paper filing takes longer; begin well before the deadline.
  • Prepare a submission checklist: list forms, attachments, signatures, payment method, and mailing address.
  • Make a clear PDF copy of every page you will send and store it offsite (cloud or encrypted external drive) in case you need to re‑create documents.
  • If mailing payment, include the 1040‑V payment voucher and pay by check only when necessary; electronic payment reduces matching errors.

Retention and records

Keep copies of tax returns and supporting documents for at least three years from the date you filed or two years from the date you paid the tax — whichever is later. Keep records for seven years if you file a claim for a loss from worthless securities or bad debt. See IRS Recordkeeping guidance: https://www.irs.gov/businesses/small-businesses-self-employed/recordkeeping for details.

Final checklist before dropping in the mail

  • Correct tax year forms and schedules
  • All required attachments (W‑2s, 1099s)
  • Signatures and date(s)
  • Payment or payment plan instructions included if you owe
  • Postal receipt or tracking proof
  • One full copy for your records

Professional disclaimer

This article is educational and based on standard IRS guidance and my professional experience as a CPA. It does not substitute for personalized tax advice. For complex situations, state‑specific issues, or legal advice, consult a licensed tax professional or attorney.

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Authoritative sources