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Go to this IRS website for the federal tax return mailing address when mailing from a foreign country - https://www.irs.gov/filing/international-where-to-file-form-1040-addresses-for-taxpayers-and-tax-pro...
International returns are filed based on the type of form being prepared.
Where to file addresses - International -
If you are a taxpayer or tax professional filing an individual federal tax return for International, use the return type below for the appropriate filing addresses:
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