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INTERNATIONAL - Where to File Addresses for Taxpayers and Tax Professionals Filing Form 4868

These Where to File addresses are to be used ONLY by TAXPAYERS AND TAX PROFESSIONALS filing International for Form 4868 during Calendar Year 2013.

Select this address if you are a taxpayer or tax professional filing International for Form 1040, 1040A or 1040EZ

Select this address if you are a taxpayer or tax professional filing a International Form 1040-ES

Select this address if you are a taxpayer or tax professional filing a International Form 1040-ES(NR)

Select this address if you are a taxpayer or tax professional filing International for
Form 1040V

Select this address if you are a taxpayer or tax professional filing International for Form 1040X

Form 4868 filing addresses for taxpayers using an APO/FPO, who are non-residents, dual status, who live in a US possession, and other exceptions
If you LIVE in...	and you ARE NOT ENCLOSING A PAYMENT, then use this address...	and you ARE ENCLOSING A PAYMENT, 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 lives in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, See Pub. 570	Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA	Internal Revenue Service P. O. Box 1302 Charlotte, NC 28201-1302 USA
Uses an APO or FPO address	Department of the Treasury Internal Revenue Service Austin, TX 73301-0002 USA	Internal Revenue Service P. O. Box 1302 Charlotte, NC 28201-1302 USA

Form 4868 filing addresses for taxpayers who are permanent residents of Guam or the U.S. Virgin Islands
If you are ...	then send Form 4868 with or without payments to ...
A permanent resident of GUAM	Department of Revenue and Taxation Government of Guam P.O. Box 23607 GMF, GU 96921
A permanent resident of the U.S. Virgin Islands	V.I. Bureau of Internal Revenue 9601 Estate Thomas Charlotte Amalie, St. Thomas, VI 00802

See U.S. Citizens and Resident Aliens Abroad - Filing Requirements,for additional information.

Page Last Reviewed or Updated: 2012-12-14

© 2012 IRS