Note: IF YOU ARE AN INDIVIDUAL FILING YOUR OWN INTERNATIONAL FEDERAL TAX RETURN, use INTERNATIONAL - Where to File Addresses for Individuals Filing Their Own Return During Calendar Year 2008 .

If you are a tax professional filing an individual federal tax return for your International client, use the return type below for the appropriate filing addresses:

Form 1040, 1040A, or 1040EZ

Form 1040-ES

Form 1040-ES(NR)

Form 1040NR, 1040PR, or 1040SS

Form 1040V

Form 1040X

Form 4868