INTERNATIONAL - Where to File Form 1040X 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 1040X during Calendar Year 2013.
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 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 4868
| If you are a taxpayer who live in.... | send Form 1040X and payments to ... |
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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 Island, see Pub. 570. |
Department of the Treasury
If Form 1040X includes a Form 1040NR or 1040NR-EZ, send it to: |
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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 |
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See U.S. Citizens and Resident Aliens Abroad - Filing Requirements, for additional information.
