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