Can I e-file with a foreign address?
You can e-file if you're using an overseas military APO or FPO address, as these are considered domestic addresses by the IRS.
Otherwise, if your address is a non-military foreign address or a U.S. Possession (American Samoa, Guam, Commonwealth of the Northern Mariana Islands, U.S. Virgin Islands, or Puerto Rico) the IRS will not let you e-file your return. You will need to file a conventional paper return.
Where to mail your return if you reside in a foreign country or U.S. Possession.
What if my employer or payer has a foreign address?
If your address is domestic but your employer's or payer's address is overseas, you can e-file. However, you'll to enter your employer or payer's foreign address in a very specific way or you'll get an error (such as "missing city") when you attempt to e-file.
Follow these rules to enter foreign address information for an employer or payer on Form W-2 or Form 1099:
- Do not enter address information in the Name, cont'd field.
- Enter the number and street in the Street field. If there is no number and street, enter NONE.
- Enter the foreign city, province or state postal code, and country in the City field. Do not abbreviate the country.
- Leave the State and ZIP Code fields blank.

