You can  file federal (IRS) returns if you have a non-U.S. address. However, there are some restrictions regarding foreign-address returns:

•Due to IRS regulations, you will need a U.S. bank account to receive your tax refund.

•Similarly, you'll need a U.S. bank account or credit card with a U.S. billing address to pay owed taxes and product fees.

•The optional NetSpend Premier® Visa® Prepaid Card and Refund Processing Service require a U.S. or APO/FPO/DPO address.

•Free products (for example, TurboTax Federal Free Edition and Easy Extension) which require registration in lieu of payment require a U.S. or APO/FPO/DPO address.