These Where to File addresses are to be used ONLY by TAXPAYERS AND TAX PROFESSIONALS filing international for Form 1040-ES during Calendar Year 2017.
|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
See U.S. Citizens and Resident Aliens Abroad - Filing Requirements, for additional information.