International - Where to file Forms 1040-NR, 1040-PR, and 1040-SS addresses for taxpayers and tax professionals

 

Where to File Forms 1040-NR, 1040-PR, and 1040-SS Addresses for Taxpayers and Tax Professionals filing international during calendar year 2025.

 If you are not enclosing a payment then use this address... If you are a Taxpayer or Paid Preparer preparing your return and enclosing a payment then use this address...

Department of the Treasury
Internal Revenue Service
Austin, TX  73301-0215
USA

 Internal Revenue Service
P. O. Box 1303
Charlotte, NC 28201-1303
USA

 

Page Last Reviewed or Updated: 24-Oct-2025