INTERNATIONAL - Where to File Form 1040-NR, 1040-PR, and 1040-SS Addresses for Taxpayers and Tax Professionals

 

Where to File Form 1040-NR, 1040-PR, and 1040-SS Addresses for Taxpayers and Tax Professionals filing international during Calendar Year 2023.

Form 1040-NR, 1040-PR, or 1040-SS

 If you are not enclosing a payment then use this address... If you are a Taxpayer or Paid Preparer preparing your return and enclosing a payment then use this address...

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

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