The correct mailing address to send the tax return + Form W-7, Application for IRS Individual Taxpayer Identification Number

[Josefh]

Hello, I am not sure which mailing address to use to send my 2024 tax return & Form W-7, Application for IRS Individual Taxpayer Identification Number, for my spouse.

I understand normally the mailing address is:

Internal Revenue Service

ITIN Operation

P.O. Box 149342

Austin, TX [removed]

However, I live in a foreign country, so shouldn't the correct mailing address be (I am not enclosing a payment):

Department of the Treasury
Internal Revenue Service
Austin, TX [removed]
USA

Thank you for your assistance and help in advance!

[DoninGA]

Since you are applying for a new ITIN from the IRS you have to use this address - 

Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

Go to this IRS website for applying for an ITIN - https://www.irs.gov/tin/itin/how-to-apply-for-an-itin