Where to File Forms 1040-NR, 1040-PR, and 1040-SS Addresses for Taxpayers and Tax Professionals filing international during calendar year 2025. 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
