If you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico, send your return to:
Department of the Treasury
Internal Revenue Service Center
Austin, TX 73301-0215
Also send your U.S. return to this address if you are attaching Form 5074 or Form 8689.
If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside.