Government & courts
How do I send a letter to the IRS by certified mail?
Updated · By the SendMyLettersOnline team
Send your letter to the exact address printed on your IRS notice, or, if you aren't answering a notice, to the address the IRS lists for your form on its Where to File pages. Use USPS Certified Mail so you have a dated mailing record and tracking; under the timely-mailing rule in Internal Revenue Code section 7502, a document mailed on time with proper postage and address is generally treated as filed on the postmark date.
Put your name, taxpayer ID (or its last four digits), the tax year and the notice number on the letter, include a copy of the notice, and keep a copy of everything you send.
| What you are sending | Where the address comes from | Tip |
|---|---|---|
| Reply to a notice or letter (CP or LTR) | The address printed on the notice or its response form | Include the notice copy or the tear-off response stub |
| Paper tax return | IRS Where to File page for your form and state | The address can differ depending on whether a payment is enclosed |
| Amended return or other form | The Where to File section of that form's instructions | Use the current year's instructions |
| Living outside the US | IRS international taxpayer pages and the form instructions | See mailing the IRS from abroad |
Step by step
- Find the right address: on your notice, or on the IRS Where to File page for returns.
- Write a short letter: your name, address, taxpayer ID (last four digits is usually enough when the notice is enclosed), tax year, notice number and what you are asking for or explaining.
- Add copies (never originals) of supporting documents and the notice itself.
- Mail it by Certified Mail, and add a return receipt if you want the signature and delivery date back.
- Keep the tracking number, receipt and a full copy of the letter with your tax records.
What Certified Mail proves under the timely-mailing rule
Section 7502 says that when a document or payment due by a deadline arrives late, the postmark date counts as the delivery date if it was mailed on time, properly addressed and with postage paid. For registered mail, the registration is evidence that it was delivered; the IRS regulations (26 CFR 301.7502-1) extend this to Certified Mail, using the postmarked sender's receipt.
The IRS also accepts certain designated private delivery services (specific FedEx, UPS and DHL services) for the timely-mailing rule, but they cannot deliver to P.O. boxes.
If you are mailing on the last day of a hard deadline (for example a Tax Court petition), the safest evidence is a Certified Mail receipt postmarked at a post office counter. For everything else, an online certified letter gives you the USPS tracking record and our proof of mailing.
What we can and can't send to the IRS
- Yes: typed letters, responses to notices, and copies of documents uploaded as a PDF.
- No: checks or money orders. Pay through the IRS's online payment options, such as IRS Direct Pay, and mention the payment in your letter.
- No: original documents. Send copies; keep originals.
Quick answers
What is the best way to mail documents to the IRS?
Use the address on your notice or the IRS Where to File page, send copies rather than originals, and use Certified Mail (or a designated private delivery service) so you can prove when you mailed it.
Does the IRS accept certified mail?
Yes. Certified Mail is delivered like any other USPS letter, and the IRS regulations specifically recognize it as evidence of timely mailing.
Do I need a return receipt?
It isn't required, but it gives you the delivery date and signature. Tracking alone usually shows delivery to the IRS facility.
How much does certified mail to the IRS cost?
USPS sets the Certified Mail fee; check the current price on the USPS price list. With us it is $14.99 printed and mailed, or $17.99 with an electronic return receipt, up to 3 pages.
What to do next
Use the IRS letter template, upload a copy of your notice as a PDF, and we print and mail it by Certified Mail with tracking.
Write my IRS letterSources
- 26 U.S. Code 7502: Timely mailing treated as timely filing (Cornell LII)
- 26 CFR 301.7502-1 (Cornell LII)
- IRS: Where to file paper tax returns
- IRS: Private delivery services (PDS)
- IRS: Understanding your IRS notice or letter
Checked: . General information, not legal advice. Fees and rules change: confirm current values at the official links above.