These Where to File addresses are to be used only by taxpayers and tax professionals filing Form 1040 for international during calendar year 2025.
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If you are a taxpayer who lives in... |
and you are not enclosing a payment, then use this address... |
and you are enclosing a payment, then use this address... |
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A foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555, 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. |
Department of the Treasury |
Internal Revenue Service
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Use this address if you are a taxpayer and tax professional filing International Form 1040-ES
Use this address if you are a taxpayer and tax professional filing International Form 1040-ES(NR)
Use this address if you are a taxpayer and tax professional filing International Form 1040V
Use this address if you are a taxpayer and professional filing International Form 1040X
Use this address if you are a taxpayer and tax professional filing International Form 4868
See U.S. Citizens and Resident Aliens Abroad - Filing Requirements for additional information.