The following Where to File address should used ONLY by TAXPAYERS AND TAX PROFESSIONALS FILING FORM 1040-ES(NR) during Calendar Year 2012.

Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300

Use this address if you are a taxpayer or tax professional filing International for
Form 1040, 1040A, or 1040EZ

Use this address if you are a taxpayer or tax professional filing International for
Form 1040-ES

Use this address if you are a taxpayer or tax professional filing International for
Form 1040V

Use this address if you are a taxpayer or tax professional filing International for
Form 1040X

Use this address if you are a taxpayer or tax professional filing International for
Form 4868