INTERNATIONAL - Where to File Form 1040, 1040A, and 1040EZ Addresses for Taxpayers and Tax Professionals |
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These Where to File addresses are to be used ONLY by TAXPAYERS AND TAX PROFESSIONALS filing Form 1040, 1040A or 1040EZ FOR INTERNATIONAL during Calendar Year 2012.
Use this address if you are a taxpayer and tax professional filing International Form 1040-ES
Use this address if you are a taxpayer and tax professional filing International Form 1040-ES(NR)
Use this address if you are a taxpayer and tax professional filing International Form 1040V
Use this address if you are a t taxpayer and professional filing International Form 1040X
Use this address if you are a taxpayer and tax professional filing International Form 4868
Send the form to the address indicated below...
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If you are a TAXPAYER who live in...
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and you ARE NOT ENCLOSING A PAYMENT, then use this address... |
and you ARE ENCLOSING A PAYMENT, then use this address... |
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A foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are a dual-status alien*
*If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub 570.
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Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
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Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA
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Send the form to the address below...
| If you are a taxpayer who... |
Use this address (with or without payment) |
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A permanent resident of GUAM
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Department of Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921
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A permanent resident of the U.S. Virgin Islands
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V.I. Bureau of Internal Revenue
9601 Estate Thomas
Charlotte Amalie, St. Thomas, VI 00802
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See U.S. Citizens and Resident Aliens Abroad - Filing Requirements for additional information.
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Page Last Reviewed or Updated: December 13, 2011
