When and Where Should You File?
File Form 1040 or 1040-SR by April 15, 2026 . If you file after this date, you may have to pay interest and penalties. See Interest and Penalties , later.
If you were serving in, or in support of, the U.S. Armed Forces in a designated combat zone or contingency operation, you may be able to file later. See Pub. 3 for details.
If you e-file your return, there is no need to mail it. However, if you choose to mail it instead, filing instructions and addresses are at the end of these instructions.
The chart at the end of these instructions provides the current address for mailing your return. Use these addresses for Form 1040 or 1040-SR filed in 2026. The address for returns filed after 2026 may be different. See IRS.gov/Form1040 for any updates.