Accounts outside the U.S.
Banking rules prohibit us from honoring requests for electronic funds withdrawal or direct deposit when the funds for your payment (or refund) would come from (or go to) an account outside the U.S.
If you marked the box that indicates your payment (or refund) would come from (or go to) an account outside the U.S., stop . Do not complete lines 83a, 83b, or 83c. You must pay any amount you owe by check, money order, or credit card (see Payment options ) or if you are requesting a refund, we will send your refund to the mailing address on your return.