The following Where to File address should be used only by taxpayers and tax professionals filing Form 1040-ES(NR) during calendar year 2025. Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303 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 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
