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INTERNATIONAL - Where to File Form 1040, 1040A, and 1040EZ Addresses for Taxpayers and Tax Professionals

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 2015.

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...

If you are a TAXPAYER who 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, 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.

Department of the  Treasury
Internal Revenue Service
Austin, TX  73301-0215
USA

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA

 

 

 

 

Send the form to the address below...
 If you are a taxpayer who... Use this address (with or without payment)

A permanent resident of GUAM

Department of Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921

A permanent resident of the U.S. Virgin Islands

V.I. Bureau of Internal Revenue
9601 Estate Thomas
Charlotte Amalie, St. Thomas, VI 00802

        

See  U.S. Citizens and Resident Aliens Abroad - Filing Requirements for additional information. 

Page Last Reviewed or Updated: 05-Dec-2014