Taxpayers filing International business tax returns should make sure they send their tax returns to the correct address. Publication 3891, Lockbox Address Directory has the wrong address for International business taxpayers in the following sections of the publication:- On page 14 for clients who live in Puerto Rico and the U.S. Virgin Islands and are not enclosing a payment, and
- On pages 15, 16, 17, and 18 for clients who have no legal residence or Principal place of business in any state and are not making a payment
The correct address for each of these entries should be: Internal Revenue Service
PO Box 409101
Ogden, UT 84409 In fact, effective January 1, 2007, International business taxpayers filing business returns where the taxpayer resides outside the U.S. (941, 1120, etc...) as well as "foreign specific" returns regardless of where the taxpayer resides (1120-F, 3520, 3520-A, 1042, 8288, 8804, etc...) should file their returns at the address above. Taxpayers filing foreign Estate and Gift (706/709) and Excise Tax (720, 730, and 2290) returns should file those returns at: Internal Revenue Service
Cincinnati, Oh 45999-0045, or for private delivery service, Internal Revenue Service
201 W Rivercenter Blvd.
Covington, KY 41011-1424
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