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Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-ES(NR)
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
Page Last Reviewed or Updated: 2013-04-10