IRS FILING ADDRESSES FOR INDIVIDUALS

Where to File Tax Returns - Addresses for Individual Taxpayers By State, U.S. Possession or Foreign Country

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International Filing Addresses
Form 1040, Form 1040A and Form 1040EZ

If you ...

 Then file your return in...

A foreign country, U.S. possession or territory***, or use an APO or FPO address, or file Form 2555 or 2555 EZ, or 4563, or are a dual-status alien. 

Live In:  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
Austin, TX  73301-0215
USA

A permanent resident of GUAM

 Department of Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921

A permanent resident of the U.S. Virgin Islands

 V.I. Bureau of Internal Revenue
9601 Estate Thomas
Charlotte Amalie, St. Thomas, VI 00802
If you are filing a Form 1040NR, 1040PR, or 1040SS, and you:
   Prepared your own return...  Used a Paid Preparer...

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

Internal Revenue Service
P. O. Box 1303
Charlotte, NC 28201-1303  USA
Form 1040X
If you are... send Form 1040X and payments to ...

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
Austin, TX  73301-0215
USA

 


If  Form 1040X includes a Form 1040NR or 1040NR-EZ, mail to: 
Department of the Treasury
Internal Revenue Service
Austin TX 73301-0215
USA

A permanent resident of Guam

Send Form 1040X and payments to:
Department of Revenue and Taxation
Government of Guam
P.O. Box 23607
GMF, GU 96921

A permanent resident of the U.S. Virgin Islands

Send Form 1040X and payments to:
V.I. Bureau of Internal Revenue
9601 Estate Thomas
Charlotte Amalie, St. Thomas, VI 00802
Send Form 4868 as indicated

If you are...

and you ARE NOT ENCLOSING A PAYMENT, then use this address...

and you ARE ENCLOSING  A PAYMENT, then use this address...

If your Client is...A  U.S. citizen living in a foreign country, files Form 2555 or 2555-EZ. A U.S. resident alien or dual status taxpayer. Filing Form 4563 using an APO or FPO address. 

Living in:
America Samoa,
The Commonwealth of the Northern Mariana Islands.
Guam (non-permanent residents).
Puerto Rico (or if excluding income under Internal Revenue Code Section 933).
The U.S. Virgin Islands (non-permanent residents).

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

Internal Revenue Service
P.O. Box  1302
Charlotte, NC  28201-1302  USA
Send Form 1040V to the address indicated below...
If you... Use this address if you prepared your own return ... Use this address if you used a paid preparer ...

Are:
 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*

Using a APO or FPO address

Live in:

***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
Austin, TX 73301-0215 USA


 

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


 


Page Last Reviewed or Updated: December 10, 2010

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