These Where to File addresses are to be used only by taxpayers and tax professionals filing international for Form 1040-X during calendar year 2025. 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.
