These Where to File addresses are to be used only by taxpayers and tax professionals filing Form 1040 for international during calendar year 2025. Send the form to the address indicated below... 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... 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 Austin, TX 73301-0215 USA Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303 USA 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.
