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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 2014.

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

Page Last Reviewed or Updated: 10-Dec-2013