Sentence:  If your principal place of abode for the tax year <WSD>is</WSD> 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. . 
Meaning of the word marked with <WSD> tags:  occupy a certain position or area; be somewhere