International - Where to File Form 1040-X Addresses for Taxpayers and Tax Professionals

 

These Where to File addresses are to be used only by Taxpayers and Tax Professionals filing International for Form 1040-X during Calendar Year 2023.

Send Form 1040-X as indicated:

If you are a taxpayer who lives in.... send Form 1040-X and payments to ...
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. Department of the Treasury
Internal Revenue Service
Austin, TX   73301-0215
USA

If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Island, see Pub. 570.

 
If Form 1040-X includes a Form 1040-NR or 1040-NR-EZ, send it to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
 

Use this address if you are a taxpayer or tax professional filing International Form 1040

Use this address if you are a taxpayer or tax professional filing International for Form 1040-ES

Use this address if you are a taxpayer or tax professional filing International for Form 1040-ES(NR)

Use this address if you are a taxpayer or tax professional filing International for Form 1040-V

Use this address if you are a taxpayer or tax professional filing International for Form 4868


See U.S. Citizens and Resident Aliens Abroad - Filing Requirements, for additional information.