These Where to File addresses are to be used only by taxpayers and tax professionals filing international for Form 1040-ES during calendar year 2025. Send Form 1040-ES as indicated... If you are a taxpayer who is in... then use this address ... 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. ***If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands or the Northern Mariana Islands, see Pub 570. Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303 USA 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(NR) 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 See U.S. Citizens and Resident Aliens Abroad - Filing Requirements, for additional information.
