Key Takeaways
Paper filing is still allowed, but refunds are electronic. Even though the IRS no longer issues paper refund checks, you can still file a paper tax return, and all paper returns are now digitally processed.
Some situations require filing by mail. Amended or older returns, rejected e-files, dependency disputes, and certain non-compatible forms must be submitted on paper.
Paper returns take longer to process. Compared to e-filing, mailing your return typically means slower processing, fewer automatic error checks, and a longer wait for refunds.
When Should You File a Paper Tax Return?
There are certain instances where filing a paper tax return is not only preferred but required, including:
- Submitting an amended, late, or special return. If you plan to file outside the timeframe when the e-file program typically operates (January to mid-October), you’ll likely need to file by mail. Additionally, most tax software programs only accept the current tax year and the two previous years; anything older must be filed by paper.
- Rejected returns. If your return is rejected online, the IRS or state will require you to submit your tax forms by mail.
- Someone already claimed your dependent. In cases where your dependent has already been claimed by another taxpayer, you’ll need to file by paper return and provide supporting documentation to validate your claim to the dependent.
- Forms not compatible with e-filing. There are still some tax forms that cannot be submitted electronically. In these instances, you’ll need to submit your return and any additional forms by mail.
Of course, you can also file your annual tax return by paper if that’s your preferred method
Steps to File a Paper Tax Return
If you plan on sending your tax return by mail this year, here are the steps to follow.
1. Download The Necessary Forms
You can download current tax forms and instructions online at irs.gov/forms-instructions, or order them by mail. Prior year forms are also available online.
2. Complete Your Return
Be sure to fill out all forms in blue or black ink. Do not use a pencil. You should also double-check your work, paying close attention to:
- Social Security numbers (SSNs)
- Math calculations
- Dependent information
- Your filing status
A simple typo or miscalculation can cause your return to be delayed or even rejected.
3. Organize, Sign, And Date The Return
Once you’ve filled out your tax return and any required schedules, sign and date it. Next, you’ll need to assemble the forms in the correct order before mailing them. Start with your Form 1040 and then:
- Attach copies of your W-2s, W-2Gs, and 1099s (if federal tax was withheld) to the front of your Form 1040.
- Assemble schedules and additional tax forms behind your 1040 in order of “Attachment Sequence Number” that is shown in the upper-right-hand corner of each.
- If you have supporting documentation, such as statements, arrange it in the same order as the schedules or forms they support. These should be placed together and attached last. Do not attach supporting documents individually to each form or schedule.
Once you have all your forms, schedules, and statements organized, staple all pages together. Do not use a paper clip, as the forms may get lost or separated.
4. Include Your Tax Payment (If Applicable)
If you owe taxes and plan to mail the payment with your return, do not staple the check or money order to your return. You’ll need to complete Form 1040-V and include the payment with the voucher. Do not staple or affix your payment to the voucher form. Your check should be made payable to the “U.S. Treasury” and include your SSN and Form 1040 (include tax year, for example, 2025 Form 1040) in the memo area on the check. Make sure your check also includes your name, address, and daytime phone number.
You can also make your tax payment online, if desired, even if you submit a paper return. Just be sure that you make the payment before the filing deadline to avoid penalties and interest fees.
5. Mail Your Tax Return to The Correct Address
Before you send off your tax return to the IRS, make a copy of everything to keep for your files. Next, you’ll want to find the appropriate address for your return. This is based on your state residency, as well as the type of return being filed. For IRS Form 1040, you can find your correct mailing address here.
Consider sending your return by certified mail and request a receipt. You can also use another type of tracking service to ensure your return is received before the filing deadline. This may be useful if the IRS loses your return and attempts to penalize you for a late return.
Key Differences Between Online & Paper Tax Filing
Even with the paperless processing initiative, there are some key differences you should consider before opting for a paper tax return.
| Item | Paper Filing | E-Filing |
| Processing Time | Slower | Faster |
| Error Detection | Manual | Automatic |
| Proof of Submission | Mail receipt | Instant |
| Refund Turnaround | Slower | Faster |
E-filers who file early often get their refund in under two weeks. Those submitting by paper may have to wait double the time (or longer), even though refunds are now disbursed electronically. If you want to track your refund status, use the “Where’s My Refund” tool provided by the IRS.
Final Thoughts
Although electronic filing remains the fastest and most efficient option for most taxpayers, paper filing is still a valid, and sometimes necessary, choice. If you decide to file by mail, taking the time to carefully complete, organize, and send your return to the correct address can help avoid delays and penalties. Understanding the differences between paper and e-filing allows you to choose the method that best fits your situation while ensuring your tax return is processed as smoothly as possible.