Paper filing, also known as mailing in a paper return, means you must print your tax forms, sign them by hand, and mail them to the appropriate IRS or state tax authority. This method requires you to physically send your return, along with any required attachments such as W-2s, 1099s, and other income documents, using a properly addressed envelope with sufficient postage. The postmark date determines whether your return is considered timely filed.
Key Requirements for Paper Filing
- Handwritten Signature Required: For paper returns, including Form 1040-X, you must handwrite your signature. Digital, electronic, or typed signatures are not valid.
- Postmark Deadline: Your paper return is considered timely filed if it is postmarked by the due date. If you use registered or certified mail, the registration or receipt postmark date serves as proof of timely filing.
- Mailing Address: For federal returns, use the IRS mailing address based on your state of residence. You can find the correct address at https://www.irs.gov/filing/where-to-file-addresses-for-taxpayers-and-tax-professionals-filing-form-1040. For state returns, refer to the state return form or your state Department of Revenue (DOR) website.
When Paper Filing Is Required
- If your electronic return is rejected and you need to file a paper return after the due date, it must be postmarked by the later of the due date (including extensions) or 10 calendar days after receiving IRS rejection notification.
- You must include an explanation for filing late, a copy of the rejection notice, and a brief history of corrective actions taken.
- Write “Rejected Electronic Return - (Date)” in red at the top of the first page of your paper return.
Important Notes
- OLT does not print or mail returns for you. You must log into your OLT ONE account to access, print, and sign your forms. Your signature is required.
- E-filing is faster and more accurate than paper filing and does not increase your chances of being audited.
Source:
Disclaimer: Always verify details with the current Federal or State Department of Revenue Forms and Instructions. Tax laws and procedures may change annually.