Per the IRS Website: International
Filing Addresses for Form 1040.
If you are filing without a payment, use this address:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
USA
If you are filing with a payment, use this address:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
USA
NOTE: *If you live in American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Pub 570.
