INTERNATIONAL - Where to File Form 1040-ES Addresses for Taxpayers and Tax Professionals
These Where to File addresses are to be used ONLY by TAXPAYERS AND TAX PROFESSIONALS filing international for Form 1040-ES during Calendar Year 2013.
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
| If you are a taxpayer who is in... | 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.
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Internal Revenue Service
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Is a permanent resident of Guam |
Send estimated INCOME TAX vouchers and payments to: Send estimated SELF-EMPLOYMENT tax vouchers and payments to: |
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Is a permanent resident of the |
Send estimated INCOME TAX vouchers and payments to: Send estimated SELF-EMPLOYMENT tax vouchers and payments to: |
See U.S. Citizens and Resident Aliens Abroad - Filing Requirements, for additional information.
