The following Where to File address should be used ONLY by TAXPAYERS AND TAX PROFESSIONALS FILING FORM 1040-ES(NR) during Calendar Year 2020.
Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
Use this address if you are a taxpayer or tax professional filing International for 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 1040V
Use this address if you are a taxpayer or tax professional filing International for Form 1040X
Use this address if you are a taxpayer or tax professional filing International for Form 4868