Mailing Addresses & Due Dates

AUSTRALIA | BELGIUM | CANADA | FRANCE | NEW ZEALAND | UNITED KINGDOM | UNITED STATES

Please note: Extended due dates do not usually extend the time for payment of taxes owing.

Australia

www.ato.gov.au

Residents

Residents

Taxation year:
July 1, 2014 to June 30, 2015

Due date:
October 31, 2015

Mailing address:
Australian Taxation Office
GPO 9845
IN YOUR CAPITAL CITY

Notes:
The filing deadline is extended to March or May 2016 if your returns are prepared by an Australian tax agent.

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Non-Residents

Non-Residents

Taxation year:
July 1, 2014 to June 30, 2015

Due date:
October 31, 2015

Mailing address:
Australian Taxation Office
GPO 9845
Sydney NSW 2001

Notes:
The filing deadline is extended to March or May 2016 if your returns are prepared by an Australian tax agent.

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Belgium

www.belgium.be/en/taxes/

Residents

Residents

Taxation year:
January 1 to December 31, 2014

Due date:
Not yet established by the government but normally in June

Mailing address:
Pre-printed on tax return sent by government

Notes:
The due date for tax returns files online may differ

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Non-Residents

Non-Residents

Taxation year:
January 1 to December 31, 2014

Due date:
Not yet established by the government

Mailing address:
http://finances.belgium.be/fr/binaries/non-residents-address-fr_tcm307-230774.pdf

Notes:
Where to mail is based on head office location of employer or location of the PE in Belgium

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Canada

www.cra-arc.gc.ca

Residents

Residents

Taxation year:
January 1 to December 31, 2014

Due date:
April 30, 2015

Mailing address:
Your tax centre: http://www.cra-arc.gc.ca/cntct/tso-bsf-eng.html

Notes:
Individuals with business income have until June 15, 2015 to file their returns.

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Non-Residents

Non-Residents

Taxation year:
January 1 to December 31, 2014

Due date:
April 30, 2015

Mailing address:
International Tax Services Office
2204 Walkley Road
Ottawa ON
K1A 1A8

Notes:
Individuals with business income have until June 15, 2015 to file their returns.

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Province of Quebec

Province of Quebec

www.revenuquebec.ca/en/default.aspx

Mailing address:
Montreal, Laval, Laurentides, Lanaudière and Montérégie:
Revenu Québec
CP 3000, succursale Place-Desjardins
Montreal, Quebec
H5B 1A4

Other regions:
Revenu Québec
3800, rue de Marly
Quebec, Quebec
G1X 4A5

Notes:
Quebec follows the same filing deadlines as Canada.

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France

www.impots.gouv.fr

Residents

Residents

Taxation year:
January 1 to December 31, 2014

Due date:
Not yet established by the government

Mailing address:
Pre-printed on tax return sent by government

Notes:
Online filing deadlines differ based on department where the taxpayer lives

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Non-Residents

Non-Residents

Taxation year:
January 1 to December 31, 2014

Due date:
June 15, 2015 (for Europe, North America, Mediterranean countries, Africa), otherwise June 30, 2015

Mailing address:
Service des Impôts des Particuliers Non-Résidents
TSA 10010
10 rue du Centre
93465 Noisy Le Grand Cedex
France

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New Zealand

www.ird.govt.nz

Residents

Residents

Taxation year:
April 1, 2014 to March 31, 2015

Due date:
July 7, 2015

Mailing address:
Refund or no payment due:
Inland Revenue
PO Box 39090
Wellington Mail Centre
Lower Hutt
5045, New Zealand

Payment due:
Inland Revenue
PO Box 39050
Wellington Mail Centre
Lower Hutt
5045, New Zealand

Notes:
Return may be extended to March 31, 2016 if you are working with a tax agent. Individuals may also apply for an extension of time to file their tax returns.

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Non-Residents

Non-Residents

Taxation year:
April 1, 2014 to March 31, 2015

Due date:
July 7, 2015

Mailing address:
http://www.ird.govt.nz/contact-us/?topic=post-non-residents

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United Kingdom

www.hmrc.gov.uk

Residents

Residents

Taxation year:
April 6, 2014 to April 5, 2015

Due date:
October 31, 2015

Mailing address:
Self Assessment
HM Revenue & Customs
BX9 1AS, United Kingdom

Notes:
Online returns are due by January 31, 2016

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Non-Residents

Non-Residents

Taxation year:
April 6, 2014 to April 5, 2015

Due date:
October 31, 2015

Mailing address:
Self Assessment
HM Revenue & Customs
BX9 1AS, United Kingdom

Notes:
Online returns are due by January 31, 2016

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United States

www.irs.gov

Residents

Residents

Taxation year:
January 1 to December 31, 2014

Due date:
April 15, 2015

Mailing address:
http://www.irs.gov/uac/Where-To-File-Addresses-for-Tax-Professionals

Notes:
An automatic extension to June 15 is granted to taxpayers living outside the US whose main post of duty is outside the US.

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Non-Residents

Non-Residents

Taxation year:
January 1 to December 31, 2014

Due date:
April 15, 2015

Mailing address:
http://www.irs.gov/uac/INTERNATIONAL-Where-to-File-Addresses-for-Taxpayers-and-Tax-Professionals

Notes:
Form 1040NR is generally due June 15, 2015 in the case no employment income is being reported.

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