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These Where to File addresses are to be used only by taxpayers and tax professionals filing international for Form 1040-ES during calendar year 2025.
| 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. |
Internal Revenue Service |
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(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
See U.S. Citizens and Resident Aliens Abroad - Filing Requirements, for additional information.