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Send your return to the Director of Internal Revenue for the district in which you have your legal residence or principal place of business.

If you have neither a legal residence nor a principal place of business in any Internal Revenue district, your return should be filed with the District Director of Internal Revenue, Baltimore 2, Md..

If your principal place of abode for the tax year is outside the United States ( including Alaska and Hawaii ), Puerto Rico, or the Virgin Islands and you have no legal residence or principal place of business in any Internal Revenue district in the United States, you should file your return with the Office of International Operations, Internal Revenue Service, Washington 25, D.C..

Adjusted gross income

The deductions allowed in determining Adjusted Gross Income put all taxpayers on a comparable basis.

It is the amount you enter on line 9, page 1 of Form 1040.

Some deductions are subtracted from Gross Income to determine Adjusted Gross Income.

Other deductions are subtracted only from Adjusted Gross Income in arriving at Taxable Income.