We are writing to inform you of an important update regarding the mailing address for
your federal estimated tax payments (Form 1040-ES). The IRS periodically updates its
mailing addresses, and it is crucial to use the correct address to avoid delays in
processing your payments. Below is a chart to use when mailing your future federal
estimated tax payments. Please ensure that your January 2026 estimated vouchers are
being mailed to the appropriate address listed below. Disregard any estimated voucher
envelopes that were previously provided.
Form 1040-ES addresses for taxpayers
living within the 50 states
If you live in…
Alabama, Alaska, Arizona, California,
Colorado, Florida, Georgia, Hawaii, Idaho,
Kansas, Louisiana, Michigan, Mississippi,
Montana, Nebraska, Nevada, New Mexico,
North Carolina, North Dakota, Ohio,
Oregon, Pennsylvania, South Carolina,
South Dakota, Tennessee, Texas, Utah,
Washington, Wyoming
…and you are enclosing a
payment use this address
Internal Revenue Service
P.O. Box 1300
Charlotte, NC 28201-1300
If you live in…
Arkansas, Connecticut, Delaware, District of
Columbia, Illinois, Indiana, Iowa, Kentucky,
Maryland, Maine, Massachusetts,
Minnesota, Missouri, New Hampshire, New
Jersey, New York, Oklahoma, Rhode Island,
Virginia, West Virginia, Vermont, Wisconsin
…and you are enclosing a
payment use this address
Internal Revenue Service
P.O. Box 931100
Louisville, KY 40293-1100
If you have any questions or need assistance, please contact our office.
