These Where to File addresses are to be used only by taxpayers and tax professionals filing International for Form 4868 during calendar year 2023. Form 4868 filing addresses for taxpayers using an APO/FPO, who are non-residents, dual status, who live in a US possession and other exceptions If you live in... and you are not enclosing a payment, then use this address... and you are enclosing a payment, then use this address... A foreign country, America Samoa, or Puerto Rico, or are excluding income under Internal Revenue Code section 933, or use an APO or FPO address, or file Form 2555 or 4563, or are a dual-status alien or nonpermanent resident of Guam or the U.S. Virgin Islands. Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA Internal Revenue Service P. O. Box 1303 Charlotte, NC 28201-1303 USA Form 4868 filing addresses for taxpayers who are permanent residents of Guam or the U.S. Virgin Islands - See Publication 570. Select this address if you are a taxpayer or tax professional filing International for Form 1040 Select this address if you are a taxpayer or tax professional filing International Form 1040-ES Select this address if you are a taxpayer or tax professional filing International Form 1040-ES(NR) Select this address if you are a taxpayer or tax professional filing International for Form 1040-V Select this address if you are a taxpayer or tax professional filing International for Form 1040-X See U.S. Citizens and resident aliens abroad - Filing requirements, for additional information.