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irs submission processing center

An IRS Submission Processing Center is a specialized IRS facility where mailed or certain electronically submitted tax returns and related forms are received, opened, scanned, and entered into IRS systems so the agency can calculate tax, issue refunds, or assess balances due. These centers also generate many of the IRS notices and letters taxpayers receive during the initial review of a return, such as requests for more information or explanations of adjustments.

What these centers do

  • Receive and open paper tax returns and some other mailed forms for individuals and businesses.
  • Scan returns into imaging systems and extract key data for electronic processing.
  • Verify identity details and math, check for missing information, and flag discrepancies for follow‑up.
  • Post results to taxpayer accounts, determine whether a refund is due or tax is owed, and trigger refund issuance or billing.
  • Generate IRS letters and notices (like CP or LTR codes) that acknowledge receipt, request documents, or explain changes to a return.

Where they are located

For most individual and many business returns sent via private delivery services (FedEx, UPS, etc.), IRS submission processing centers are located in:

  • Austin, TX – Internal Revenue Submission Processing Center, 3651 S IH35, Austin, TX 78741.
  • Kansas City, MO – Internal Revenue Submission Processing Center, 333 W. Pershing, Kansas City, MO 64108.
  • Ogden, UT – Internal Revenue Submission Processing Center, 1973 Rulon White Blvd., Ogden, UT 84201.

Which center handles a particular return depends on the form type and where the taxpayer lives, as listed on IRS “Where to file” pages.

Submission Processing Center letters

  • A “Submission Processing Center” letter is usually a standard IRS notice from one of these facilities (for example, Austin or Kansas City) about the processing of a recent return.
  • Common reasons include: confirming IRS received a return, asking for additional documents, explaining a math correction, or detailing a refund adjustment or new balance.
  • The letter will typically show the center’s city and state in the return address, plus a notice or letter number (such as a CP code) in the upper right.

If you get one of these letters

  • Read the entire letter carefully and note any deadlines, requested documents, or response methods (mail, online upload, phone).
  • Use the contact information and notice number on the letter itself if you need help; the IRS website directs you to tools like “Understand your IRS notice or letter” and the document upload portal.
  • Keep the letter with your tax records, since it explains what the IRS did (or is asking you to do) for that specific tax year.

Information gathered from public forums or data available on the internet and portrayed here.