Where to File Forms 1040-NR, 1040-PR, and 1040-SS Addresses for Taxpayers and Tax Professionals filing international during calendar year 2025.
| If you are not enclosing a payment then use this address... | If you are a Taxpayer or Paid Preparer preparing your return and enclosing a payment then use this address... |
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Department of the Treasury |
Internal Revenue Service P. O. Box 1303 Charlotte, NC 28201-1303 USA |