These Where to File addresses are to be used ONLY by TAXPAYERS AND TAX PROFESSIONALS filing International for Forms 1040NR, 1040NR-EZ, 1040PR or 1040SS during Calendar Year 2018.
|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
P. O. Box 1303
Charlotte, NC 28201-1303