INTERNATIONAL - Where to File Form 1040X Addresses for Individual Taxpayers |
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These Where to File addresses are for all INDIVIDUAL TAXPAYERS FILING THEIR OWN International Form 1040X during Calendar Year 2010.
Use this address if you are an individual taxpayer filing your own International tax return other than Form 1040X
Note: IF YOU ARE A TAX PROFESSIONAL FILING YOUR CLIENT'S INTERNATIONAL FEDERAL TAX RETURN, use INTERNATIONAL - Where to File Addresses for Tax Professionals for Use During Calendar Year 2010.
Form 1040X
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send Form 1040X and payments to ... |
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If your Client is... a U.S. citizen living in foreign country, files Form 2555 or 2555-EZ. A U.s. resident alien or dual status taxpayer. Filing Form 4563 using an APO 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
If Form 1040X includes a Form 1040NR or 1040NR-EZ, mail to:
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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Send Form 1040X and payments to:
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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Send Form 1040X and payments to:
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 09, 2009
