| IF, at the end of the tax year, you were a resident of..... | THEN file that jurisdiction's tax return with the..... |
|---|---|
| The United States |
Internal Revenue Service Center |
| Guam | Department of Revenue and Taxation Government of Guam P.O. Box 23607 GMF, GU 96921(GUAM) |
| Commonwealth of the Northern Mariana Islands |
Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P.O. Box 5234, CHRB Saipan, MP 96950 |