Abstract We study the S-matrix and inclusive cross-section for general dressed states in quantum electrodynamics. We obtain an infrared factorization formula of the S-matrix elements for general dressed states. This enables us to study which dressed states lead to infrared-safe S-matrix elements. The condition for dressed states can be interpreted as the memory effect, which is nothing but the conservation law of the asymptotic symmetry. We derive the generalized soft photon theorem for general dressed states. We also compute an inclusive cross-section using general dressed states. It is necessary to use appropriate initial and final dressed states to evaluate interference effects, which cannot be computed correctly by using Fock states due to the infrared divergence.