These Where to File addresses are to be used only by taxpayers and tax professionals filing Form 1040-ES during Calendar Year 2025.
| If you live in... | and you are enclosing a payment use this address |
|---|---|
| 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 | Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 |
| 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 | Internal Revenue Service P.O. Box 931100 Louisville, KY 40293-1100 |
| If you live in... | and you are enclosing a payment use this address |
|---|---|
|
a foreign country, American Samoa or Puerto Rico (or are excluding income under Internal Revenue Code 933) , or use an APO or FPO address, or file Form 2555 or 4563, or are a dual-status alien or nonpermanent resident of Guam or the U.S. Virgin Islands. |
Internal Revenue Service P. O. Box 1303 Charlotte, NC 28201-1303 USA |
* Bona fide residents must prepare separate vouchers for estimated income tax and self-employment tax payments. Send the income tax vouchers to the address for bona fide residents and the self-employment tax vouchers to the address for non-bona fide residents.