Where do I mail Form 1065 for a multi-member LLC?

Form 1065 is mailed to an IRS service center in Kansas City, Missouri or Ogden, Utah, and the correct one is selected from the LLC's principal business location and its total assets at the end of the tax year, not from where any member lives. Partnerships that have to file Schedule M-3 can be routed differently, and the IRS has changed these addresses between years, so the exact address should be confirmed on the current Where to File Your Taxes for Form 1065 page on irs.gov. Many partnerships are required to e-file, which avoids the mailing address entirely.

Does a multi-member LLC file a Form 1065?

Yes, by default. A multi-member LLC is classified as a partnership for federal tax unless it elected corporate or S corporation taxation with Form 8832 or Form 2553. As a partnership it files Form 1065, an information return, and issues a Schedule K-1 to each member reporting that member's share of income and deductions. For a calendar-year LLC, Form 1065 and the K-1s are due by March 15.

What address does a multi-member LLC put on Form 1065 and the K-1?

The partnership's principal business address. It should be a real, deliverable street address that matches the state formation record and the EIN confirmation letter, so the IRS records stay consistent. That same principal address is carried onto each Schedule K-1 as the partnership's address, while each K-1 also shows the individual member's own address for their personal return.

Can each member have a different address on their Schedule K-1?

Yes. Each K-1 carries the partnership's principal address and the individual member's own mailing address, because the member uses the K-1 to report their share on their personal return. Members in different states or countries will have different addresses on their K-1s. The requirement is that each member's address is current and deliverable, since a K-1 sent to a stale address causes a late or amended personal filing.

What happens if the address on Form 1065 is wrong or undeliverable?

IRS correspondence about the partnership return, including any notice of a missing schedule or a math adjustment, is mailed to the address on the return. An undeliverable address means the partnership can miss a notice and its response deadline without knowing. If the principal address has changed, Form 8822-B updates it with the IRS, and the IRS asks for roughly four to six weeks to process the change, so the correction should be made before the next filing rather than after a notice is missed.

Multi-Member LLC Address: Form 1065 and K-1 (2026)

Key takeaways

A multi-member limited liability company (LLC) is taxed as a partnership by default and files Form 1065, an information return, then issues a Schedule K-1 to each member. For a calendar-year LLC the return and the K-1s are due by March 15, the 15th day of the third month after the tax year ends.
Three addresses are involved and serve different purposes: the Internal Revenue Service (IRS) service center the paper return is mailed to, the principal business address the LLC prints on Form 1065 and on every K-1, and the address each member uses to receive their own K-1 for their personal return.
Where Form 1065 is mailed depends on the LLC's principal business location and its total assets, not on any member's residence. The IRS routes returns to a service center in Kansas City, Missouri or Ogden, Utah, and the exact address can differ by state and by total assets, so it should be confirmed on irs.gov before each filing.
The principal business address on the return and the member address on each K-1 should be real, deliverable street addresses that stay consistent with the state formation record and the Employer Identification Number (EIN) letter. A residential address on a K-1 puts a member's home on a document that circulates to the LLC, the preparer, and sometimes other members.

Before you start

Confirm the LLC's default tax classification. A multi-member LLC is a partnership for federal tax unless it filed Form 8832 or Form 2553 to be taxed as a corporation or S corporation, which changes the return and the address logic entirely.
Identify the LLC's principal business address before looking up the mailing service center. The service center is selected from the principal location and total assets, so a wrong principal address sends the return to the wrong place.
Collect each member's current address for the K-1s. A K-1 sent to a stale or residential address that a member no longer controls is a common reason a partner files late or files with the wrong figures.

Who this is for

Multi-member LLC owners preparing their first Form 1065 who are unsure which address goes where.
Partnerships with members in different states or countries who need a single principal business address that reliably receives IRS mail.
Founders who used a home address on the formation filing and now want it off the return and off every member's K-1.

A multi-member limited liability company (LLC) is taxed as a partnership by default and files Form 1065, issuing a Schedule K-1 to each member. Three addresses are involved, and confusing them is a common error: where the return is mailed, the address on the return, and where each K-1 goes.

Why a multi-member LLC files Form 1065 and issues a Schedule K-1

A multi-member LLC does not pay federal income tax itself. By default it is classified as a partnership, and a partnership is a pass-through entity: the LLC reports income and deductions on Form 1065, an information return, and the profit or loss flows through to the members, who report their shares on their own returns. The LLC files Form 1065 with the IRS and gives each member a Schedule K-1 that states that member's share.

This default applies unless the LLC elected to be taxed differently. Filing Form 8832 to be taxed as a corporation, or Form 2553 to be taxed as an S corporation, changes the return and the deadlines. The classification has to be settled first, because a multi-member LLC taxed as an S corporation files Form 1120-S, not Form 1065, and the address rules differ.

For a calendar-year partnership, Form 1065 and the K-1s are due by March 15, the 15th day of the third month after the tax year closes. A six-month extension is available on Form 7004, but the extension moves the filing date, not the date members need their K-1s to prepare their own returns. Late K-1s are a recurring source of friction between partners, and a late Form 1065 can carry a per-partner, per-month penalty, which is one reason the mailing and distribution addresses matter in practice rather than only on paper.

The three addresses a multi-member LLC has to keep straight

The single most common filing mistake is treating these as one address. They are three, and they answer three different questions. The first is an IRS facility chosen by formula. The second is the LLC's own address as it appears on the return. The third belongs to each member individually.

Address	What it is	Who it belongs to	How it is chosen
IRS service center	The address the paper Form 1065 is mailed to	The IRS	By the LLC's principal location and total assets, per the current IRS Form 1065 instructions
Principal business address	The business address printed on Form 1065 and on every K-1	The LLC	The LLC's real, deliverable street address of record
Member K-1 address	Where each member receives their own Schedule K-1	Each member individually	Each member's current mailing address for their personal return

Form 1065 involves three distinct addresses. The service center is the IRS facility, the principal address is the LLC's own, and the K-1 address is each member's.

The member's home address does not pick the service center

Where Form 1065 is mailed is decided by the LLC's principal business location and total assets, not by where any member lives. A partnership with members in five states still mails one return to one service center, selected from the LLC's principal address.

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Where to mail Form 1065, and why it depends on the LLC

The IRS does not use a single mailing address for Form 1065. It routes paper returns to one of two service centers, in Kansas City, Missouri and Ogden, Utah, and the correct one is selected from the LLC's principal business location and its total assets at the end of the tax year. A partnership at or above the asset threshold that has to file Schedule M-3 can be directed to a different address than a smaller partnership in the same state.

Because the routing depends on these variables, and because the IRS has changed Form 1065 mailing addresses between tax years, the exact street or post office box should be read from the current Where to File Your Taxes for Form 1065 page on irs.gov for the specific filing year, rather than copied from a prior return or a third-party article. Electronic filing avoids the mailing address question entirely, and the IRS requires e-filing for partnerships above a return-count threshold, so many multi-member LLCs never mail a paper Form 1065 at all.

The practical point for the business address is narrower. The service center is the IRS side of the transaction and the LLC cannot change it. What the LLC controls is the principal business address it prints on the return and the address each K-1 is sent to, and those are where a wrong or undeliverable address actually causes problems. The quarterly estimated tax mailing address guide covers the same service-center-routing pattern for the related 1040-ES and 941 deadlines that partners often face alongside the 1065.

Confirm the service center for the filing year

The Kansas City and Ogden routing and the asset and Schedule M-3 split should be verified on the current irs.gov Where to File page for Form 1065 for the exact tax year. These addresses have changed between years.

What address the LLC enters on Form 1065 and every K-1

Form 1065 asks for the partnership's name and address, and that same business address is carried onto each Schedule K-1 as the partnership's address. This is the address a member's tax preparer sees, the address that should match the state formation record, and the address that should match the EIN confirmation letter. When the return address, the state filing, and the EIN letter all show the same business address, the records line up. When they drift to three different addresses, it is the kind of inconsistency that surfaces during a bank review or an IRS notice.

The address has to be a real, deliverable location. A partnership return for a multi-member LLC is not the place to use an address that fails delivery, because IRS correspondence about the return, including any notice of a math error or a missing schedule, is mailed to the address on file. If that address is undeliverable, the partnership can miss a notice with a response deadline and not know until the matter has escalated.

A residential address on the return is deliverable but carries a different cost. The principal address propagates to every K-1, so a member's or managing partner's home address can end up on documents that circulate to the other members, the preparer, and anyone the K-1 is later shown to. The keep your home address private guide covers how a home address on formation and tax documents becomes hard to retract once it is in circulation.

The principal business address on Form 1065 matches the state formation or registration record for the LLC.
The same address matches the EIN confirmation letter, so the IRS records are internally consistent.
The address is a real, deliverable street address that can receive IRS correspondence about the return.
No member's residential address is used as the partnership's principal address unless that exposure is intended.

The Schedule K-1 distribution problem: member addresses

Each Schedule K-1 also carries the individual member's name and address, because the K-1 is the document that member uses to report their share on their personal return. In a multi-member LLC with partners in different cities, states, or countries, this turns into a coordination problem most filing guides skip over: every member needs their K-1 at a current, deliverable address, and inconsistency across members causes late or amended personal filings.

There is also a privacy dimension. A member who does not want their home address on a document that the LLC, the preparer, and potentially other members hold can use a business or mailing address for the K-1 instead, provided that address reliably receives tax mail. This is the same logic as the partnership's own principal address, applied at the individual member level.

The distribution method matters less than the consistency. Whether the K-1s are delivered together to one coordinating address and forwarded, or sent to each member separately, the requirement is the same: each K-1 reaches its member at an address that does not change mid-season and is not a non-deliverable box. For non-resident members, where the K-1 is received and how distributions are documented connects to the operating agreement, and the LLC operating agreement guide covers the non-resident member voting and K-1 distribution provisions that govern this.

When partners are spread across multiple states

A multi-member LLC with partners in different states is the case where a single, stable principal business address does the most work. The federal return still uses one principal address and one service center, but the partnership may also have state filing obligations, and members may owe tax in their own states on their distributive shares. A principal address that is a real street address in a defined market, rather than one partner's apartment, gives the partnership a consistent address of record across the federal return, any state partnership filing, and the bank.

If the partnership is doing business in a state other than its formation state, that can trigger foreign qualification in the second state, which is a separate registration with its own address requirements. The principal business address strategy and the foreign qualification question are linked, and the foreign LLC qualification guide covers when operating across state lines forces a second-state registration.

If the partnership later moves its principal address, the change has to propagate to the IRS, the state, and the partners. Form 8822-B updates the business address with the IRS, and the IRS asks for roughly four to six weeks to process it, so an address change should lead a filing season rather than happen in the middle of one. The changing your LLC business address guide covers the Form 8822-B mechanics and the state and FinCEN deadlines that move with it.

How save office fits a multi-member LLC's filing addresses

save office operates real US business addresses in seven cities: Wilmington Delaware, Los Angeles, San Francisco, New York City, Tampa Florida, Washington DC, and Cheyenne Wyoming. For a multi-member LLC, the relevant capability is a single principal business address that stays consistent across Form 1065, every Schedule K-1, the state record, and the EIN letter, instead of the partnership's address of record being one partner's home that changes when that partner moves.

The seven-city footprint matters when partners are spread across states. The partnership needs one principal address, and choosing the city rather than defaulting to whichever partner happens to host the mail keeps the address of record stable as partners come and go. Mail and packages are received through a professional carrier network covering the United States Postal Service (USPS), United Parcel Service (UPS), FedEx, and DHL, so IRS correspondence about the 1065 and inbound K-1 documents are received and converted to a scan rather than waiting in an uncontrolled mailbox.

Because the principal address and the member K-1 addresses have to be deliverable, the Address Checker tool runs USPS Delivery Point Validation on an address before it goes on the return or on a K-1, which catches a non-deliverable or flagged address before it becomes a returned IRS notice. The get-started flow activates an address within 24 hours and the pricing page covers the plans, so the address can be in place and validated before the March 15 partnership deadline rather than during the filing crunch.

Not legal or tax advice

This article is for general informational purposes only and does not constitute legal, tax, or accounting advice. Partnership classification, Form 1065 mailing addresses, asset thresholds, deadlines, and penalties change periodically and depend on the specific situation. Confirm the current Form 1065 instructions and the Where to File address on irs.gov and consult a licensed tax professional for the partnership's specific filing.

Common mistakes that delay a 1065 or misroute a K-1

Treating the three addresses as one: mailing the return to where a partner lives, or putting the IRS service center on the K-1, instead of keeping the service center, the principal address, and each member address separate.
Picking the service center from a member's state: the mailing service center is chosen from the LLC's principal location and total assets, not from where any member resides.
Copying last year's mailing address: the IRS has changed Form 1065 mailing addresses between years, so the address has to be read from the current irs.gov Where to File page for the filing year.
Using an undeliverable principal address: an IRS notice about the 1065 is mailed to the address on file, and an undeliverable address means a response deadline can pass unseen.
Letting the principal address drift from the state record and the EIN letter: three different addresses across the return, the state filing, and the EIN letter is a common consistency flag during a bank or IRS review.
Sending K-1s to stale member addresses: a K-1 delivered to an address a partner no longer controls causes a late or amended personal return and avoidable friction between partners.