US Citizens


When US citizens work abroad, they may qualify for the foreign earned income exclusions.

IRS Addresses

You should file your tax return per the instructions provided by your accountant or per the form's instructions. These addresses continue to change yearly. If you are filing a delinquent return, use the filing address in the most recent year's instructions. Whether or not you are making a payment may impact the IRS address you use.

You can send your tax return or payment by FedEx or UPS. The street address to use for couriered filings claiming the foreign earned income exclusions is:

IRS Center
3651 South I-35
Austin, TX 78741
1-800-829-1040

Only certain levels of service from these providers count as timely. See Notice 2004-83 for details. DHL has left the US domestic market and appears to have further delivery restrictions placed on their level of service - see the 2011 version of Publication 80.