Where to file delinquent 1040 returns?


#1

Hello All,
Does the IRS accept delinquent returns at the location originally assigned or currently assigned for a particular state?


#2

Ernest,
Great question. Based upon the IRS site for past due returns, it looks like it would be sent to the same location as an on-time return.
https://www.irs.gov/businesses/small-businesses-self-employed/filing-past-due-tax-returns

From the first paragraph of that page:
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Jeff


#3

Thanks Jeff for your assistance in this matter.
Ernest Adams