Since you’re in Queens, you don’t send N‑400 forms to a local office. You mail them to the USCIS lockbox based on your address. Usually:

By USPS:

USCIS

Attn: N‑400

P.O. Box 4060

Carol Stream, IL 60197‑4060

By courier (FedEx/UPS/DHL):

USCIS

Attn: N‑400 (Box 4060)

2500 Westfield Drive

Elgin, IL 60124‑7836

Make sure to include all documents, the right fee, and use a trackable mailing method. Check the official N‑400 instructions to confirm the exact address before sending.

If you live in Rosedale, Queens and are applying for an ITIN, you do not submit the forms to a local IRS office by mail. All ITIN applications are processed at a central IRS location.

You should mail your completed Form W-7 together with your federal tax return and supporting documents to the IRS ITIN unit in Austin, Texas. Use the IRS mailing address provided in the W-7 instructions, and choose a trackable mailing option if possible.

If you do not want to mail original documents like a passport, you can make an appointment at an IRS Taxpayer Assistance Center or use a Certified Acceptance Agent near you. They can verify your documents in person and forward the application to the IRS on your behalf.

Always double-check the W-7 instructions before sending to make sure you are using the correct address and have included everything required.