INTERNATIONAL - Where to File Form 1040, 1040A, and 1040EZ Addresses for Taxpayers and Tax Professionals
These Where to File addresses are to be used ONLY by TAXPAYERS AND TAX PROFESSIONALS filing Form 1040, 1040A or 1040EZ FOR INTERNATIONAL during Calendar Year 2013.
Use this address if you are a taxpayer and tax professional filing International Form 1040-ES
Use this address if you are a taxpayer and tax professional filing International Form 1040-ES(NR)
Use this address if you are a taxpayer and tax professional filing International Form 1040V
Use this address if you are a t taxpayer and professional filing International Form 1040X
Use this address if you are a taxpayer and tax professional filing International Form 4868
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If you are a TAXPAYER who live in... |
and you ARE NOT ENCLOSING A PAYMENT, then use this address... | and you ARE ENCLOSING A PAYMENT, then use this address... |
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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. |
Department of the Treasury |
Internal Revenue Service
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| If you are a taxpayer who... | Use this address (with or without payment) |
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A permanent resident of GUAM |
Department of Revenue and Taxation |
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A permanent resident of the U.S. Virgin Islands |
V.I. Bureau of Internal Revenue |
See U.S. Citizens and Resident Aliens Abroad - Filing Requirements for additional information.
