INTERNATIONAL - Where to File Form 1040, 1040A, and 1040EZ Addresses for Individual Taxpayers |
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These Where to File addresses are for all INDIVIDUAL TAXPAYERS FILING THEIR OWN International Forms 1040, 1040A or 1040EZ during Calendar Year 2009.
Use this address if you are an individual taxpayer filing your own International tax return other than Form 1040, 1040A or 1040EZ
Note: IF YOU ARE A TAX PROFESSIONAL FILING A FEDERAL TAX RETURN FOR YOUR INTERNATIONAL CLIENT, use INTERNATIONAL - Where to File Addresses for Tax Professionals for Use During Calendar Year 2009
Form 1040, Form 1040A and Form 1040EZ
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If you ...
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Then file your return in... |
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Are a U.S. citizen living in a foreign country, a U.S. resident alien or dual status taxpayer, file Form 2555 or 2555 EZ, or file Form 4563 using an APO or FPO address.
Live In: American Samoa, The Commonwealth of the Northern Mariana Islands, Guam (non-permanent residents), Puerto Rico (or is excluding under Internal Revenue Code Section 933), U.S. Virgin Islands (non-permanent residents)
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Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
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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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Page Last Reviewed or Updated: May 06, 2009
