IRS Publication 17 — Your Federal Income Tax (Individuals)
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“The IRS can figure the penalty for you. If you think you owe the penalty but you don’t want to figure it yourself when you file your tax return, you may not have to. Generally, the IRS will figure the penalty for you and send you a bill.”
You must include your SSN in the correct place on your tax return. P .O. box. If your post office doesn’t deliver mail to your street address and you have a P .O. box, enter your P .O. box number on the line for your present home address instead of your street address. Foreign address. If you have foreign address, enter the city name on the appropriate line. Don’t enter any other information on that line, but do complete the spaces below that line (Foreign country name, Foreign province/state/ county, and Foreign postal code).
Don’t abbreviate the country name.
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