If you’re in . . .  | 
			Without a payment . . .  | 
			With a payment . . .  | 
		
|---|---|---|
| Puerto Rico | Internal Revenue Service P.O. Box 409101 Ogden, UT 84409  | 
			Internal Revenue Service P.O. Box 932100 Louisville, KY 40293-2100  | 
		
American Samoa, Guam, Commonwealth of the Northern Mariana Islands, U.S. Virgin Islands  | 
			
			 
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Special filing addresses for exempt organizations; federal, state, and local governmental entities; and Indian tribal governmental entities, regardless of location  | 
			
			 
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