The IRS mailing address for international tax returns depends on what you’re filing and whether you’re sending a payment. Individual filers abroad send Form 1040, 1040-SR, or 1040-NR to Austin, Texas when no payment is enclosed, and to Charlotte, North Carolina when a check or money order is included. Corporations and partnerships with a principal office in a foreign country send their returns to Ogden, Utah. Extensions, amended returns, and ITIN applications each have their own destinations.
Individual Returns From Abroad
If you live in a foreign country, a U.S. territory, or use an APO or FPO address, your Form 1040, 1040-SR, or 1040-NR goes to one of two places.
Without payment:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
The Austin address covers your return whether or not you’re claiming the foreign earned income exclusion on Form 2555, claiming the American Samoa exclusion on Form 4563, or filing as a dual-status alien.1Internal Revenue Service. International – Where to File Form 1040 Addresses for Taxpayers and Tax Professionals
With payment:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA
Any Form 1040, 1040-SR, or 1040-NR that includes a check or money order goes to Charlotte instead of Austin.2Internal Revenue Service. International – Where to File Forms 1040-NR, 1040-PR, and 1040-SS Addresses for Taxpayers and Tax Professionals Include Form 1040-V with your check, make the payment out to “United States Treasury,” and write your name, Social Security Number, tax year, and form number on it.3Internal Revenue Service. Form 1040-V – Payment Voucher for Individuals
Corporations and Partnerships With a Foreign Principal Office
Business entities based outside the United States use a single address regardless of payment status.
Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409
Form 1120 goes to Ogden for corporations of any asset size whose principal business is outside the United States.4Internal Revenue Service. Where to File Your Taxes for Forms 1120 The same P.O. Box handles Form 1065 for U.S. partnerships filing from a foreign country.5Internal Revenue Service. Where to File Your Taxes for Form 1065
International information returns like Form 5471 and Form 8865 are attached to the main income tax return rather than mailed separately. When they accompany a Form 1120 or 1065, they travel to Ogden with the rest of the package. When attached to an individual’s Form 1040, they follow the Austin or Charlotte address above.
Extensions Filed From Overseas
Form 4868 for Individuals
Form 4868 uses the same addresses as the underlying Form 1040. Send it to Austin without payment, or to Charlotte with payment.6Internal Revenue Service. Where to File Addresses for Businesses and Tax Professionals Filing Form 4868
Form 7004 for Businesses
Corporations and partnerships in a foreign country send Form 7004 to the Ogden address used for their primary returns: P.O. Box 409101, Ogden, UT 84409. This covers extensions for Forms 1065, 1120, 1120-S, and other entity returns. Form 1042 and Form 1120-F also use the Ogden address regardless of where the entity is located.7Internal Revenue Service. Where to File Form 7004
Amended Individual Returns (Form 1040-X)
International filers correcting a previously filed return send Form 1040-X to Austin:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
The Austin address applies whether you live in a foreign country, a U.S. territory, or use an APO or FPO address, and whether or not the amendment involves Form 2555 or Form 4563.8Internal Revenue Service. Where to File Addresses for Taxpayers and Tax Professionals Filing Form 1040-X
ITIN Applications (Form W-7)
Applicants who need a U.S. tax identification number but don’t have a Social Security Number file Form W-7 with a dedicated ITIN unit in Austin, not the general service center addresses.
By U.S. mail:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
By private delivery service:
Internal Revenue Service
ITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Hwy 35
Austin, TX 78741-0000
The W-7 package includes your tax return (or the documents qualifying you for an exception) along with identity documentation. The ITIN unit reviews your identity documents before routing the return for processing.9Internal Revenue Service. Instructions for Form W-7
What You Don’t Mail: FBAR and Form 8938
Two common international filings are not mailed anywhere. The FBAR (FinCEN Form 114), required when foreign financial accounts exceed $10,000 in aggregate at any point during the year, is filed electronically through FinCEN’s BSA E-Filing System. There is no paper option and no mailing address.10FinCEN. Report Foreign Bank and Financial Accounts
Form 8938, the FATCA Statement of Specified Foreign Financial Assets, is always attached to your annual income tax return and travels wherever that return goes. It is never sent separately.11Internal Revenue Service. Instructions for Form 8938
Using a Private Delivery Service From Abroad
When you mail through the U.S. Postal Service, the postmark date counts as the filing date under IRC Section 7502. The statute requires the return to be “deposited in the mail in the United States,” so mailing through a foreign postal service may not qualify for that timely-mailing protection.12Office of the Law Revision Counsel. 26 USC 7502 – Timely Mailing Treated as Timely Filing and Paying An IRS-designated private delivery service is the safer route from overseas.
Only specific service levels from three carriers are approved:13Internal Revenue Service. Private Delivery Services
- DHL Express: DHL Express 9:00, 10:30, 12:00, Worldwide, Envelope, and Import Express variants
- FedEx: First Overnight, Priority Overnight, Standard Overnight, 2 Day, International Next Flight Out, International Priority, International First, and International Economy
- UPS: Next Day Air Early A.M., Next Day Air, Next Day Air Saver, 2nd Day Air, 2nd Day Air A.M., Worldwide Express Plus, and Worldwide Express
Ground and basic economy services from these carriers are not approved, and using an unapproved service forfeits timely-mailing protection.
Private delivery services cannot deliver to a P.O. Box, so you must use the physical street address for the relevant processing center:14Internal Revenue Service. Submission Processing Center Street Addresses for Private Delivery Service
- Austin: Internal Revenue Submission Processing Center, 3651 S IH 35, Austin, TX 78741
- Ogden: Internal Revenue Submission Processing Center, 1973 Rulon White Blvd., Ogden, UT 84201
Whatever method you choose, keep a complete copy of the signed return and use a service that gives you delivery confirmation. That tracking record is your best evidence if the IRS later disputes whether or when the return was filed.