Where to file 1040pr?

To file Form 1040-PR, which is used by residents of Puerto Rico to report their income and calculate their tax, you should send it to the Internal Revenue Service (IRS). The mailing address depends on whether you are enclosing a payment or not. If you're sending a payment, mail it to the address specified for payments in the form instructions; otherwise, send it to the address designated for returns without payment. Always refer to the latest IRS guidelines for the most accurate information.