International - Where to file Form 1040 addresses for taxpayers and tax professionals

These Where to File addresses are to be used only by taxpayers and tax professionals filing Form 1040 for international during calendar year 2023.

Send the form to the address indicated below.

If you are a taxpayer who lives in.

and you are enclosing a payment, then use this address.

A foreign country, U.S. possession or territory*, or use an APO or FPO address, or file Form 2555, 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

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