Where to Mail Your IRS Form 1040-ES: Estimated Tax Payment Vouchers
83Estimated taxes are required to be paid on income from which federal income taxes have not been withheld. Income taxes may not be withheld for several reasons. For example, self-employment income is not subject to tax withholding by the individual or business paying a self-employed person. As such, self-employed individuals are expected to make estimated tax payments on their income.
Depending on tax liability, estimated tax payments may be due at the minimum for one quarter (every three months) or at the maximum for every quarter of the year.
Estimated taxes may be paid in electronic or paper formats.
Form 1040-ES (Estimated Tax Payment Voucher) is required for each quarterly estimated tax paid in paper format.
The mailing addresses for filing in paper format follow.
Mailing Addresses for IRS Form 1040-ES
If You Live In:
| Then Mail Form 1040-ES To:
|
|---|---|
Internal Revenue Service
| |
P.O. Box 105225
| |
Atlanta GA 30348-5225
| |
Alabama
| |
Georgia
| |
North Carolina
| |
South Carolina
|
If You Live In:
| Then Mail Form 1040-ES To:
|
|---|---|
Internal Revenue Service
| |
P.O. Box 510000
| |
San Francisco CA 94151-5100
| |
Alaska
| |
Arizona
| |
California
| |
Colorado
| |
Hawaii
| |
Nevada
| |
Oregon
| |
Washington
|
If You Live In:
| Then Mail Form 1040-ES To:
|
|---|---|
Internal Revenue Service
| |
P.O. Box 802502
| |
Cincinnati OH 45280-2502
| |
Arkansas
| |
Idaho
| |
Illinois
| |
Indiana
| |
Iowa
| |
Kansas
| |
Michigan
| |
Minnesota
| |
Montana
| |
Nebraska
| |
New Mexico
| |
North Dakota
| |
Ohio
| |
Oklahoma
| |
South Dakota
| |
Utah
| |
Wisconsin
| |
Wyoming
|
If You Live In:
| Then Mail Form 1040-ES To:
|
|---|---|
Internal Revenue Service
| |
P.O. Box 1300
| |
Charlotte NC 28201-1300
| |
Florida
| |
Louisiana
| |
Mississippi
| |
Texas
|
If You Live In:
| Then Mail Form 1040-ES To:
|
|---|---|
Internal Revenue Service
| |
P.O. Box 37007
| |
Hartford CT 06176-0007
| |
Connecticut
| |
Delaware
| |
District of Columbia
| |
Maine
| |
Maryland
| |
Massachusetts
| |
New Hampshire
| |
New York
| |
Pennsylvania
| |
Rhode Island
| |
Vermont
|
If You Live In:
| Then Mail Form 1040-ES To:
|
|---|---|
Internal Revenue Service
| |
P.O. Box 970006
| |
St. Louis MO 63197-0006
| |
Kentucky
| |
Missouri
| |
New Jersey
| |
Tennessee
| |
Virginia
| |
West Virginia
|
If You Are:
| Then Mail Form 1040-ES To:
|
|---|---|
Department of Revenue and Taxation
| |
Government of Guam
| |
P.O. Box 23607
| |
GMF, GU 96921
| |
permanent resident of Guam
|
If You Are:
| Then Mail Form 1040-ES To:
|
|---|---|
V.I. Bureau of Internal Revenue
| |
9601 Estate Thomas
| |
Charlotte Amalie
| |
St. Thomas VI 00802
| |
permanent resident of U.S. Virgin Islands
|
If You Are or Have:
| Then Mail Form 1040-ES To:
|
|---|---|
Internal Revenue Service
| |
P.O. Box 1300
| |
Charlotte NC 28201-1300
| |
APO or FPO addresses;
| |
U.S. citizens or tax residents living in a foreign country;
| |
filing Form 2555 [Foreign Earned Income];
| |
filing Form 2555-EZ [Foreign Earned Income Exclusion];
| |
filing Form 4563 [Exclusion of Income for Bona Fide Residents of American Samoa];
| |
a nonpermanent resident of Guam;
| |
in the Commonwealth of Northern Mariana Islands;
| |
in Puerto Rico;
| |
in American Samoa;
| |
a nonpermanent resident of U.S. Virgin Islands;
| |
excluding income under Internal Revenue Code section 933 [income from sources within Puerto Rico];
| |
a dual status alien
|
Copyright June 18, 2010 by Stessily. Last updated April 16, 2012.
vote upvote downshareprintflag
- Useful (3)
- Funny
- Awesome (1)
- Beautiful (1)
- Interesting (1)



Derdriu Level 8 Commenter 6 months ago
Stessily: Thank you for explaining the reasoning behind and the mailing destinations for estimated tax payments. The format of the table is clear, convenient and user-friendly.
Voted up, etc.,
Derdriu