The following Where to File address should be used ONLY by TAXPAYERS AND TAX PROFESSIONALS FILING FORM 1040-ES(NR) during Calendar Year 2021. 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
