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INTERNATIONAL - Where to File Form 1040-ES Addresses for Taxpayers and Tax Professionals

These Where to File addresses are to be used ONLY by TAXPAYERS AND TAX PROFESSIONALS filing international for Form 1040-ES during Calendar Year 2015.

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(NR)

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


Send Form 1040-ES as indicated...
If you are a taxpayer who is in... 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.

 

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

 

Is a permanent resident of Guam

Send estimated INCOME TAX vouchers and payments to:
Department of Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921

Send estimated SELF-EMPLOYMENT tax vouchers and payments to:
Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300

Is a permanent resident of the
U.S. Virgin Islands

Send estimated INCOME TAX vouchers and payments to:
V.I. Bureau of Internal Revenue
9601 Estate Thomas
Charlotte Amalie, St. Thomas, VI 00802

Send estimated SELF-EMPLOYMENT tax vouchers and payments to:
Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300

 

 

 

   

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

Page Last Reviewed or Updated: 05-Dec-2014