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The address below is specifically for taxpayers in Puerto Rico. Always double-check your 1040 tax form for updated information. Use the same address, regardless of whether you are enclosing a check or money order.

If Enclosing a Check or Money Order...

Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303 USA

If NOT Enclosing a Check or Money Order...

Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215 USA

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