The following Where to File address should be used only by taxpayers and tax professionals filing Form 1040-ES(NR) during calendar year 2025.
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
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
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