These Where to File addresses are to be used only by taxpayers and tax professionals filing Form 1040-ES during Calendar Year 2025. Form 1040-ES addresses for taxpayers living within the 50 states If you live in... and you are enclosing a payment use this address Alabama, Arizona, Florida, Georgia, Louisiana, Mississippi, New Mexico, North Carolina, South Carolina, Tennessee, Texas Internal Revenue Service P.O. Box 1300 Charlotte, NC 28201-1300 Alaska, California, Colorado, Idaho, Hawaii, Kansas, Michigan, Montana, Nebraska, Nevada, North Dakota, Ohio, Oregon, Pennsylvania, South Dakota, Utah, Washington, Wyoming Internal Revenue Service P.O. Box 802502 Cincinnati, OH 45280-2502 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 Form 1040-ES address for taxpayers who are non-residents 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.
